If there were a video, you would be able to watch it! There is a limited amount of time available for the courses we run – just 4.5 days.
Necessarily we have to concentrate of the core elements of the syllabus and, unfortunately, deferred tax does not fall into that category.
It only rarely comes up as a question in its own right so I have to gamble that it will / won’t
With only rare exceptions I have been correct so far. And don’t forget, if it comes it will be only a smaller part of a multiple issue 25 mark question (probably!)