CERTYNEX IFRS ACADEMY

Cadranne incurred a tax loss in 20X5 and recognises a deferred tax asset on part of its losses. Which information must its notes contain?

The detail of each tax planning opportunity considered.

The amount of unused tax losses with no asset recognised.

The amount of the asset and the nature of the evidence supporting its recognition.

Its taxable profit forecasts year by year.

For unused losses, the deferred tax asset recognised and the deferred tax recognised in profit or loss.