CERTYNEX IFRS ACADEMY

Which of the following deferred tax movements of Amberlac is not part of the deferred tax expense in profit or loss?

The reversal of a liability arising from accelerated tax depreciation.

The asset arising from a warranty provision deductible when paid.

The liability arising from the revaluation of a building recognised in other comprehensive income.

The asset arising from accrued interest expense, deductible when paid.