微信扫一扫
实时资讯全掌握
Which of the following statements about discounting liabilities is true? A IAS 12 allows, but does not require, discounting of deferred tax liabilities. B IAS 37 requires discounting of provisions, if the time value of money is material. C IAS 19 requires discounting of defined benefit pension plan liabilities. D IAS 12 requires discounting of deferred tax liabilities. A. A, B and C. B. B and C. C. A and C. D. B, C and D. |