Which of the following statements does not apply to intrastatement tax allocation?

a. It is also referred to as intraperiod tax allocation.
b. It includes showing prior period adjustments net of tax effect.
c. It includes showing extraordinary items, changes in accounting principle, and operations of discontinued segments net of tax effect.
d. It is difficult to employ, and its costs appear to outweigh its benefits.


ANSWER: D

Business

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