1. what is the justification for recognising a deferred tax asset because an entity has unused tax losses?

2. How will a change in the tax rate impact on the balance of deferred tax assets and deferred tax liabilities? Should any such change be reflected in the reported profit of the reporting entity when the tax rate changes?

3. what is the rationale for recognising a deferred tax asset or a deferred tax liability?

4. How is the tax base of a liability determined?

5. How is the tax base of an asset determined?

6. How is the tax base of an asset determined?