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Question 2 When a change in the tax rate is enacted into law, its effect on existing deferred income tax accounts should be A reported as an adjustment to income tax expense in the period of change. B applied to all temporary or permanent differences that arise prior to the date of the enactment of the tax rate change, but not subsequent to the date of the change. C. handled retroactively in accordance with the guidance related to changes in accounting principles. D. considered, but it should only be recorded in the accounts if it reduces a deferred tax liability or increases a deferred tax asset. Question 3 Tax rates other than the current tax rate may be used to calculate the deferred income tax amount on the balance sheet if (A.) the future tax rates have been enacted into law. B. it appears likely that a future tax rate will be less than the current tax rate. C. it is probable that a future tax rate change will occur. D. it appears likely that a future tax rate will be greater than the current tax rate. Question 4 Recognition of tax benefits in the loss year due to a loss carryforward requires A. the establishment of an income tax refund receivable. B. only a note to the financial statements. C. the establishment of a deferred tax liability. D. the establishment of a deferred tax asset. Question 5 Major reasons for disclosure of deferred income tax information is (are) A. better assessment of quality of earnings. B. better predictions of future cash flows. C. predicting future cash flows for operating loss carryforwards. D. all of these answer choices are correct