NO.PZ202401310100000304
问题如下：
If SKI reported under IFRS instead of US GAAP, its effective tax rate would likely be:
选项：
A.lower.
higher.
the same.
解释：
B is correct. Excess tax benefits or tax windfalls related to share-based compen-sation are recognized as gains directly in equity under IFRS, not as reductions in income tax expense on the P&L under US GAAP.
考点在原版书哪里？
