In 1996, the IASB revised IAS 12. Did that revision make the international standard for deferred tax accounting more or less similar to the U.S. standard? Briefly describe the partial recognition...

In 1996, the IASB revised IAS 12. Did that revision make the international standard for deferred tax accounting more or less similar to the U.S. standard? Briefly describe the partial recognition approach to accounting for deferred income taxes.