Deferred tax recognition in relation to property revalation

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June 9, 2011 at 1:32 pm #48974
fasb
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Can you please tell me when is the deferred tax recognised as an item in the Other Comprehensive Income in relation to property revaluation? I am a bit confused as in the example 5.6.1 in BPP (Study Text) it is recognised in the Income Statement but in Q8 (Tadeon) in the Revision kit (BPP) it is not recognised as an expense in relation to the leasehold property revaluation.
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