In Jurisdictions Where the Impairment of Goodwill Is Not Tax

Multiple Choice

In jurisdictions where the impairment of goodwill is not tax deductible, AASB 112 Income Taxes:

A) requires that any deferred tax items for goodwill be capitalised in the carrying amount of goodwill.
B) requires that any deferred tax items in relation to goodwill be recognised directly in equity.
C) does not permit the application of deferred tax accounting to goodwill.
D) allows the recognition of a deferred tax item in relation to goodwill.