NO.PZ2019120301000252
问题如下：
Question Which of the following statements most accurately describes a valuation allowance for deferred taxes? A valuation allowance is required under:
选项：
A.both IFRS and US GAAP on deferred tax assets arising from the translation of foreign operations.
B.IFRS on revaluation of a deferred tax asset.
C.US GAAP if there is doubt about recovering a deferred tax asset.
解释：
SolutionC is correct. A valuation allowance is required under US GAAP if there is doubt about whether a deferred tax asset will be recovered. Under IFRS, the deferred tax asset is written down directly.
A is incorrect. Tax differences arising from foreign operations currency adjustments go to equity. There are no deferred tax assets.
B is incorrect. IFRS does not have the concept of valuation allowance for deferred tax assets. Deferred tax assets are written down directly instead.
请解释一下各个答案，另外在IFRS下，defer tax 就没有备抵账户allowance吗？
