CERTYNEX IFRS ACADEMY

Of the following items of Oustalet (tax treatments: case data), which give rise to a deductible temporary difference?

A warranty provision, deductible only when repairs are made.

Revenue received in advance, taxed when received.

A machine depreciated faster for tax than for accounting.

A bond held, measured at fair value below its cost, which remains its tax base.

A fully tax-exempt dividend receivable.