CERTYNEX IFRS ACADEMY

Kerlanvel has a deductible difference of 240,000 on listed securities, the loss on which, under its tax law (case data), can be offset only against gains on disposals of securities. No gain is expected within the carry-forward period; its future operating profits are very high. Tax rate: 25%. What is recognised for this difference?

An asset of 30,000, halfway, for prudence.

A deferred tax liability of 60,000.

An asset of 60,000, supported by operating profits.

No deferred tax asset, in the absence of income of the same type.