CERTYNEX IFRS ACADEMY

Arvidonne recognises an asset for only part of its tax losses carried forward. What information must its notes give on the losses not recognised?

None: only the recognised asset is described.

The amount of unused tax losses for which no deferred tax asset is recognised.

Only the deferred tax that would have been recognised on these losses, without disclosing the amount of the losses themselves.

The detail of profit forecasts over ten years.