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According to the Accounting Standards Codification, when a DTA and DTL are recognized in an entity's financial statement, what needs to be disclosed and where

According to the Accounting Standards Codification, when a DTA and DTL are recognized in an entity's financial statement, what needs to be disclosed and where would you refer someone in the Accounting Standards Codification to find this requirement?

Please be specific and through when answering the question, Thank You!

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