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IPLE_CHOICE","context":"GENERIC","tested_point":"OTHER_SOURCES_OF_DIFFERENCES","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000060","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.TAXABLE_DIFFERENCES"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"SHIPPING","tested_point":"FUNCTIONAL_CURRENCY_DIFFERENCES","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000061","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.TAXABLE_DIFFERENCES"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"AUTOMOTIVE","tested_point":"TAXABLE_DIFFERENCE_ERRORS","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000062","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.TAXABLE_DIFFERENCES"],"dimension":"RULE_KNOWLEDGE","format":"FILL_BLANK","context":"GENERIC","tested_point":"WHY_TAXABLE_DIFFERENCE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000063","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.TAXABLE_DIFFERENCES"],"dimension":"APPLICATION","format":"MINI_CASE","context":"ELECTRONICS","tested_point":"DTL_INTEREST_AND_DEVELOPMENT","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000064","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.TAXABLE_DIFFERENCES"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"REAL_ESTATE","tested_point":"REVALUATION_NO_SALE_INTENT","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000065","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"RULE_KNOWLEDGE","format":"TRUE_FALSE","context":"GENERIC","tested_point":"DTA_PROBABILITY_CONDITION","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000066","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"CALCULATION","format":"CALCULATION","context":"AEROSPACE","tested_point":"PENSION_DEDUCTIBLE_DIFFERENCE","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000067","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"CALCULATION","format":"CALCULATION","context":"CONSTRUCTION","tested_point":"DTA_CALC_PROVISIONS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000068","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"APPLICATION","format":"SINGLE_CHOICE","context":"INSURANCE","tested_point":"DEBT_INSTRUMENT_UNREALISED_LOSS","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000069","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"CONSTRUCTION","tested_point":"DTA_ENTRY_RECOGNITION","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000070","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"JOURNAL_ENTRY","format":"JOURNAL_ENTRY","context":"CONSTRUCTION","tested_point":"DTA_ENTRY_REVERSAL","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000071","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"RECOGNITION","format":"CLASSIFICATION","context":"RETAIL","tested_point":"DEDUCTIBLE_VS_TAXABLE_SORT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000072","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"RULE_KNOWLEDGE","format":"MULTIPLE_CHOICE","context":"GENERIC","tested_point":"WHY_DTA_NEEDS_PROFIT","difficulty":"INTERMEDIATE","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000073","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"ANALYSIS","format":"ERROR_SPOT","context":"PHARMA","tested_point":"DEDUCTIBLE_DIFFERENCE_ERRORS","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000074","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"CALCULATION","format":"FILL_BLANK","context":"FOOD","tested_point":"DTA_CALC_FILL","difficulty":"BEGINNER","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000075","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"APPLICATION","format":"MINI_CASE","context":"RETAIL","tested_point":"DTA_INVENTORY_AND_IMPAIRMENT","difficulty":"ADVANCED","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000076","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.DEDUCTIBLE_DIFFERENCES"],"dimension":"PROFESSIONAL_JUDGMENT","format":"MINI_CASE","context":"INDUSTRIAL","tested_point":"DTA_RECOGNITION_JUDGMENT","difficulty":"EXPERT","scope":"CORE_STUDENT"},{"key":"LX.IAS12.000077","standard_id":"IAS12","concept_ids":["IAS12.DEFERRED_RECOGNITION.GOODWILL_EXCEPTION"],"dimension":"RULE_KNOWLEDGE","format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