CERTYNEX IFRS ACADEMY

Which of the following situations of Squirelle changes its deferred tax balances without any change in the amount of its temporary differences?

The acquisition of a machine with accelerated tax depreciation.

The payment of part of a provision deductible when paid.

Recognising a new provision that is not deductible until paid.

The decision, at the reporting date, to sell an asset rather than use it, a sale being taxed differently.