CERTYNEX IFRS ACADEMY

In which case must the entity disclose the amount of a deferred tax asset and the nature of the evidence supporting its recognition?

Only when the asset exceeds 10% of equity.

Only when the asset arises from a business combination or from an internal restructuring approved during the period.

If its use requires profits beyond taxable reversals, or after a loss in the current or preceding period.

In all cases, for every deferred tax asset.