LZ没有理解书上的意思，请看NOTES263页第三行开始那个bullet point: If the liabilities are likely to be reversed in the future, they should be discounted to present value and treated as liabilities. The difference between the reported value and the present value sould be reclassified as equity. 可见答案中所说的the same amount,就等于这个“the difference”,因为如果liability上减少一个值，equity上增加一个值，而这两个值不相等的话，Asset=liability+equity的经典会计等式怎么成立呢？

所以答案没有写错。：）