CERTYNEX IFRS ACADEMY

Which of these situations at Ravenelle gives rise to a deductible temporary difference? (Tax treatments: case data.)

A machine depreciated faster for tax than for accounting.

Accrued interest receivable, taxed only when received.

An asset measured at fair value below its tax base, with no tax adjustment.

A fine recognised as an expense, which tax law will never allow to be deducted from profit.