Ture or False a) Companies classify the balances in the deferred tax accounts on the statement of financial position as non-current assets or non-current liabilities. b) Warranties that the product meets agreed-upon specifications in the contract at the time the product is sold are referred to as assurance-type warranties.' c) The most popular input measure used to determine the progress toward completion in long- term contracts is the cost-to-cost basis.' d) A deferred tax asset represents the increase in taxes refundable in future years as a result of deductible temporary differences existing at the end of the current yearu e) Non-trading equity investments are recorded at fair value, with unrealized gains and losses reported in other comprehensive income