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Please, is there any simplified version of these two headaches you can give me?
The gimmicks are quite confusing to me!Not really! DT assets are very rare – where book value is lower than tax value. Very rare
Carrying value greater than tax written down value? Gives rise to a deferred tax liability
And, thankfully, it’s a very rare visitor to P2 exams!
My advice at this stage (9 clear days before exam day) is forget it!
Oh, okay.
Its not like I don’t understand it at all, just looking to see if there’s a short cut to make it all easier and not so complicated.
Thank you.
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