Which of the Following Statements Is Correct Regarding Permanent Differences

question 80

Multiple Choice

Which of the following statements is correct regarding permanent differences under IFRS?

• A)Permanent differences result from items that enter into pretax financial income but never into taxable income.
• B)Permanent differences result from items that enter into taxable income but never into pretax financial income.
• C)Permanent differences affect only the period in which they occur.
• D)All of the choices are correct.

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