CERTYNEX IFRS ACADEMY

In Estravia's consolidated financial statements at 31 December 20X5, which situations give rise to the recognition of deferred tax?

Non-deductible goodwill acquired in 20X5, carried at its original amount.

Deductible goodwill whose tax base has been reduced by tax amortisation, its carrying amount being unchanged.

Goodwill acquired in 20X5 whose tax base exceeds its carrying amount, sufficient taxable profit being probable.

The 20X5 impairment of non-deductible goodwill acquired in 20X2.