Which of the following circumstances would result in a deferred tax asset for the current...

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Accounting

Which of the following circumstances would result in a deferred tax asset for the current year?

Revenues that are recognized in financial income this year and taxable next year.

Revenues that are recognized in financial income this year but are not subject to taxation.

Expenses that are recognized in financial income this year and deductible next year.

Expenses that are deductible this year and recognized in financial income next year.

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