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6. Temporary differences arise when revenues or gains are included in pretax financial income Prior to the time they are included in taxable income After

6. Temporary differences arise when revenues or gains are included in pretax financial income

Prior to the time

they are included in

taxable income

After the time

they are included

in taxable income

a.

Yes Yes

b.

Yes No

c.

No Yes

d.

No No

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