NO.PZ2024011002000135
问题如下：
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.US GAAP if there is doubt about recovering a deferred tax asset.
C.IFRS on revaluation of a deferred tax asset.
解释：
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.这个在哪个知识点讲的？
