NO.PZ2024011002000122
问题如下：
One of the notable differences between IFRS and US GAAP when dealing with income tax is best illustrated by the fundamental treatment of:
选项：
A.the revaluation of property, plant and equipment.
B.non-deductible goodwill.
C.temporary differences between the carrying amount and tax base of assets and liabilities.
解释：
US GAAP prohibits the revaluation of PPE. Therefore, this is a source of an important difference between US GAAP and IFRS with respect to reporting of income taxes.因用不同会计准则导致的差异属于永久差异，就不属于DTA与DT L吧
