When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.

债务法以现行成本或公允价值为计量属性，税率变动立即调整赋予递延税款未来意义，发生转回整个期间配比性更好，更具相关性。

youdao

Thanks to the benefits of tax-deferral and automatic savings, you're likely to find your account balance growing faster than you previously thought possible.

由于延期纳税和自动储存的好处，你可能会发现你的账户余额的增长速度超过了你的预想。

youdao

These can be issued to minimise a tax liability, but could also be used in place of shares as part of a deferral arrangements.

这样做可以使纳税义务最小化，也可以作为延缓安排的一部分来代替股票。

youdao

Multinationals in this group have been very vocal in their opposition to a rollback of deferral tax breaks.

WHITEHOUSE: Press Briefing

Warning: You'll pay for MLPs' tax deferral in added tax complexity.

FORBES: Money & Investing

Tax Deferral: Pre-tax contributions allow you to defer the taxes until you withdraw the money from your plan.

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