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Establishing IF-THEN-ELSE Logical Processing Within an SQL Statement Can Now

question 38

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Establishing IF-THEN-ELSE logical processing within an SQL statement can now be accomplished by using the CASE keyword in a statement.


Definitions:

Comprehensive Tax Allocation

A method of accounting that allows for the recognition of deferred tax liabilities and assets for future tax consequences of events that have been recognized in a business's financial statements or tax returns.

Deferred Method

A method of accounting where certain revenues or expenses are not recognized in the period they occur but are deferred to a later period.

Asset/Liability Method

An accounting technique used for measuring the deferred tax liabilities and assets by considering the temporary differences between the accounting and tax values of assets and liabilities.

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