Netting of Deferred Income Tax Assets and Liabilities Is Always

question 89

True/False

Netting of deferred income tax assets and liabilities is always forbidden under IFRS and ASPE.

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Definitions:

Personality Traits

Enduring characteristics or behaviors that define an individual's patterns of thought, emotion, and behavior.

Neuroticism

A personality trait characterized by long-term tendency to be in a negative or anxious emotional state; it is not a disorder but one of the five major traits used to describe human personality.

Emotional Stability

A personality trait characterized by the ability to remain calm and composed, managing stress and negative emotions effectively.

Anxious

Experiencing worry, unease, or nervousness, typically about an imminent event or something with an uncertain outcome.