Question: Under IFRS rules, deferred tax assets are not recognized a reconciliation between statutory and effective tax rates is not required a deferred tax asset is

Under IFRS rules,
deferred tax assets are not recognized
a reconciliation between statutory and effective tax rates is not required
a deferred tax asset is recognized only if it is deemed probable that it will be realized
a valuation allowance account is required
Under IFRS rules, deferred tax assets are not

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