What Kinds of Temporary Differences Related to Income Taxes Can

question 45

Multiple Choice

What kinds of temporary differences related to income taxes can arise under IFRS that don't occur under U.S. GAAP?

• A) Book and tax differences related to the amortization of property, plant, and equipment for book purposes and cost method for tax purposes.
• B) Book and tax differences related to the calculation of impairments for book purposes with adjustment for tax purposes.
• C) Book and tax differences related to the revaluation of property, plant, and equipment for book purposes and cost method for tax purposes.
• D) Book and tax differences related to the calculation of contingent liability for book purposes with no like adjustment for tax purposes.

---

Definitions:

Partial Reinforcement

A conditioning schedule where only some responses are reinforced, leading to more resistant behaviors to extinction.

Delayed Reinforcer

A reward that does not immediately follow an action but is delayed for a certain time.

Primary Reinforcer

A stimulus that satisfies a basic biological need and is inherently rewarding.

Variable-ratio Schedule

A reinforcement schedule where a response is rewarded after an unpredictable number of responses, commonly used in behavior analysis.