Intermediate IFRS

Test your Intermediate-level Ifrs skills in Accounting Principles Standards. This timed assessment evaluates your expertise in Accounting.

Duration: 5 minutes

•40 questions

Time Remaining: 05:00

Progress: 0%

40 questions remaining

Question 1 of 40Assessment

A deferred tax liability arises from a temporary difference that will result in:

A. Taxable amounts in future periods when the asset is recovered.

B. Deductible amounts in future periods when the asset is recovered.

C. A permanent difference between accounting and tax profit.

D. A tax loss that can be carried forward to future periods.

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