At Origination Which of the Following Temporary Differences Would Create

question 39

Multiple Choice

At origination which of the following temporary differences would create a deferred tax asset?

• A) Tax basis of an asset exceeds its financial reporting basis.
• B) Tax basis of a liability exceeds its financial reporting basis.
• C) Financial reporting basis of an asset is equal to its tax basis.
• D) Financial reporting basis of an asset exceeds its tax basis.

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Definitions:

Punisher

An aversive stimulus used in behavior modification to decrease the likelihood of a behavior reoccurring.

Aversive Stimulus

An aversive stimulus is any unpleasant or noxious event that induces a negative response in an organism, used to modify behavior.

Antecedent

An event or environment that triggers a response or behavior, often used in the study of behavior and learning.

Negative Reinforcer

A stimulus whose removal following a behavior increases the likelihood of that behavior being repeated in the future.