When Defining the Portion of a Deferred Tax Asset That

question 40

Multiple Choice

When defining the portion of a deferred tax asset that a firm will not realize, IFRS uses the term ________.

• A) likely
• B) possible
• C) more likely than not
• D) probable

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Definitions:

Learning Theory

A framework that describes how people acquire new behaviors, skills, values, or knowledge through various processes such as observation, reinforcement, or trial and error.

Hull's Theory

A drive reduction theory of learning that emphasizes the role of reinforcement and the reduction of drives in the learning process, developed by Clark L. Hull.

B.F. Skinner

An American psychologist and behaviorist known for his work in developing the theory of operant conditioning, focusing on the impact of external stimuli on behavior.

Dynamic Conflict

A situation of opposition or struggle between forces that are active and capable of causing change.