CERTYNEX IFRS ACADEMY

At the reporting date, which of the following items of Bérondel have a positive tax base even though no asset is recognised? (Tax treatments: case data.)

Research costs expensed, deductible for tax in thirds over the next three years.

A fine expensed and paid, permanently non-deductible.

Start-up costs expensed, which tax law spreads over the next two years.

A machine fully depreciated, both for accounting and for tax.

Entertainment costs expensed and never deductible.