[23] According to IFRS, the pension obligation should be based on Select one: O a. the remaining years of serviceboth vested and non-vested- using future salary levels. O b. all years of serviceboth vested and non-vestedusing current salary levels. c. only the vested benefits using current salary levels. O d. both vested and non-vested service using future salaries. O e. the equation as prescribed under the tax law. [20] A deferred tax liability is created when Select one: O a. the book basis of assets is greater than the tax basis of assets. O b. the book basis of liabilities is greater than the tax basis of liabilities. O c. the book basis of assets is equal to the tax basis of assets. O d. the book basis of assets is less than the tax basis of liabilities. O e. None of the above. [19] A deferred tax asset exists when Select one: a. the book basis of assets is greater than the tax basis of assets. O b. the book basis of liabilities is greater than the tax basis of liabilities. O c. the book basis of assets is equal to the tax basis of assets. O d. the book basis of liabilities is less than the tax basis of liabilities. O e. the book basis of assets is zero and the company reports an accounting loss on its income statement