Income Tax Expense Equation net, increase, reported, company, correct

wonderfuldream

From the Reading 37:
"Income tax expense reported on a company's income statement equals taxes payable, plus the net increase in deferred tax assets, less the net increase in deferred tax liabilities."


From the Schwesser notes:
Income Tax Expense = Tax payable + Change in DTL - Change in DTA

Can someone explain which is correct?