CERTYNEX IFRS ACADEMY

To determine the deferred tax relating to a subsidiary's goodwill at the reporting date, which information is needed?

The parent's share price at the reporting date.

Whether the goodwill is deductible under the applicable tax law.

The subsidiary's accounting profit for the year.

The tax base of goodwill at the reporting date and its carrying amount.

The part of the difference that arises from the initial recognition of goodwill.