MORRIS, J. L. Classification of Deferred Tax Assets and Deferred Tax Liabilities: An Evaluation of FASB’s Attempt at Standards Simplification. Journal of Accounting and Finance, [S. l.], v. 17, n. 8, 2017. Disponível em: https://articlegateway.com/index.php/JAF/article/view/910. Acesso em: 22 jul. 2024.