单选题 For purposes of financial analysis, an analyst should: A. always consider deferred tax liabilities as a liability. B. always consider deferred tax liabilities as stockholder' s equity. C. determine the treatment of deferred tax liabilities on a case-by-case basis.

【正确答案】 C

【答案解析】For financial analysis, an analyst must decide on the appropriate treatment of deferred taxes on a case-by-case basis. These can be classified as liabilities or stockholder' s equity, depending on various factors. Sometimes, deferred taxes are just ignored altogether.