Deferred Tax Assets

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Definition

Deferred Tax Assets. The amounts of income taxes recoverable in future periods in respect of:

(a) deductible temporary differences;
(b) the carryforward of unused tax losses; and
(c) the carryforward of unused tax credits.

[Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

Usage

Statement of Financial Position

XBRL Properties

IFRS Prefix: ifrs-smes
Element Name: Deferred tax assets
Common Initials:
Element Type and Attributes: Xinstant, debit

Hierarchy Level: 3
IFRS References: ^[1]

References

↑ IFRS for SMEs29.40e(i)[2015-12-01]Disclosure, IFRS for SMEs4.2o[2015-12-01]Disclosure

[1] IFRS for SMEs29.40e(i)[2015-12-01]Disclosure, IFRS for SMEs4.2o[2015-12-01]Disclosure

[1]