Anyone confused by Deferred Tax in CFAI text?

This looks like one big topic but the shortest summary at the back. Should i really care about the exhibit B? That was for the accounting student right? We should only care abt the analysis part rite?

Yes you should care about exhibit B. It’s not optional material. The exhibit explains quite a lot.

Quick question: Are T accounts required to be known on the exam? (I saw earlier in the CFA book that it was optional material) but here in taxes, in the second part of Exhibit B, it is not. Thanks.

From what I can tell they are not. It looks like they were just used for a little clarification in that exhibit. It seemed fairly definitive that they do not like to use the t-accounts because of their counterintuitive terminology regarding debits/credits.