CERTYNEX IFRS ACADEMY

In Arvelune's jurisdiction, the disposal of an asset is taxed at a rate and on a base that differ from those that apply to its use. How does Arvelune measure the deferred tax on this asset?

Using the lower rate and tax base of the two manners.

Using the rate for use and the tax base for disposal, out of prudence.

Using the rate and tax base consistent with the expected manner of recovery.

Always under the disposal rules, which are easier to document.