Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

Single choiceExpertPublished

Question · Temporary differences on investments

Orgevane group controls its subsidiaries and reinvests their profits on a lasting basis: their aggregate taxable differences reach 6,400,000 and no distribution is foreseeable. Calculating the latent tax would be very complex (multiple dividend regimes). Management proposes to recognise nothing and disclose nothing. Which position should be adopted?

Your answer

← Back to the concept