CERTYNEX IFRS ACADEMY

Lunoria is determining the rate applicable to its temporary differences. Which factors must it take into account?

The expected timing of reversal of the differences.

The effective rate derived from the tax expense of the period ended.

The expected taxable profit of the periods of reversal, if the scale is graduated.

The rate applicable to undistributed profits, if the rate depends on distribution.

The rates in a preparatory parliamentary report with no bill.