On pg 242 of Schweser it says " a deferred tax adjustment is made to stockholders’ equity to reflect the future tax impact of unrelaized gains or losses on AFS marketable securities that are taken directly to euqity. No DTL is added to the balance sheet of the future tax liability when gain/losses are realized." However on the next pg 243, DTL is added on the balance sheet of the future tax liability.
Is the book contradicting itself?
Please advice.
S2000magician plz help.