Which one of the following statements regarding operating losses is false?

A. The tax benefit of an operating loss carry back is recognized in the period of loss as a current receivable on the balance sheet

B. The journal entry to recognize an operating loss carryback would include (#) credit to income tax benefit from operating loss carryback

C. Temporary differences and operating loss carry forward are accounted for similarity

D. The tax benefit of an operating loss carry forward is to be recognized in the period of loss as current receivable