CERTYNEX IFRS ACADEMY

Gernasse claims tax amortisation on an acquired brand, whereas a fully informed authority would probably not accept this amortisation (case data). The brand is not amortised for accounting purposes. Which amount does the uncertainty directly affect for deferred tax?

The tax base of the brand, determined without the challenged amortisation.

The carrying amount of the brand, reduced by the tax amortisation claimed.

None: the uncertainty only concerns current tax.

The tax rate, increased by a flat-rate penalty.