In Jurisdictions Where the Impairment of Goodwill Is Not Tax

Multiple Choice

In jurisdictions where the impairment of goodwill is not tax deductible, IAS 12 Income Taxes:

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