高顿网校小编在此为各位USCPA考生准备以下收入所得税会计考试模拟题，你答对了吗？
　　Hut Co. has temporary differences that will reverse during the next year and decrease taxable income. These differences relate to current assets. Under IFRS， the deferred income taxes based on these temporary differences should be classified in Hut's balance sheet as a：
　　a. Noncurrent liability.
　　b. Noncurrent asset.
　　c. Current asset.
　　d. Current liability.
　　Explanation
　　Choice “b” is correct. A temporary difference that decreases future taxable income results in the recognition of a deferred tax asset， which will be reported as noncurrent under IFRS. Under IFRS， all deferred tax assets （DTA） and deferred tax liabilities （DTL） are reported as noncurrent on the balance sheet.
　　Choice “c” is incorrect. Under IFRS， all deferred tax assets （and deferred tax liabilities） are reported as noncurrent.
　　Choice “d” is incorrect. A temporary difference that decreases future taxable income results in the recognition of a deferred tax asset， not a deferred tax liability. Under IFRS， all deferred tax assets （DTA） and deferred tax liabilities （DTL） are reported as noncurrent on the balance sheet.
　　Choice “a” is incorrect. A temporary difference that decreases future taxable income results in the recognition of a deferred tax asset， not a deferred tax liability.
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