What Is the Criteria for the Recognition of a Deferred

question 12

Multiple Choice

What is the criteria for the recognition of a deferred tax asset (DTA) associated with a tax loss?

• A)it is probable that there will be sufficient future taxable profits against which to offset the loss
• B)it absolutely certain there will be sufficient future taxable profits against which to offset the loss
• C)AASB 112 prohibits recognition of DTAs for tax losses
• D)it is probable beyond any reasonable doubt there will be sufficient future taxable profits against which to offset the loss

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Definitions:

Emotion-Focused Couples' Therapy

A therapeutic approach focusing on the emotional bonds between partners, aiming to improve emotional responsiveness and intimacy.

Client-Centred Therapy

A form of psychotherapy developed by Carl Rogers that emphasizes the importance of providing a supportive environment for clients, allowing them to lead their own process of self-discovery and growth.

Group Therapy

A form of psychotherapy involving one or more therapists working with several people at the same time, beneficial for sharing experiences and learning interpersonal skills.

Family Therapy

A form of psychotherapy that aims to address psychological problems by focusing on the family system and interactions among family members, rather than on individuals in isolation.