Mark for stating textbook knowledge of IFRS principles

Dear Sir,

In the question of discussing the accounting treatment, I see that marking scheme still award mark for the stating of IFRS principle and mark for the application of IFRS in the scenario.

But in the “Read the mind of an SBR maker – part 1”, there are no marks for the stating of IFRS principle.

Could you please help me to explain will I be award marks for stating of IFRS principle ?

For example :

IAS12 states that deferred tax assets should only be recognised to the extent that they are regarded as recoverable => Will this sentence be awarded any mark ?

There is evidence that this is not the case for the company because…

Thank you.