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Question · Tax recognised in OCI or equity

A rate cut is enacted. The Sevrandal group's net deferred tax liability mixes differences arising in profit or loss (depreciation), in OCI (property revaluations) and in equity (component of a convertible); the information system does not track every difference by origin. Write the memo justifying the allocation of the effect of the rate change.

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Judgment question: compare your answer with the criteria and the model explanation.

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