Please I need this ASAP ( accounting IFRS )

Which would be expected to give rise to a taxable temporary difference?

A.

Accumulated depreciation in the financial statements being greater than tax depreciation.

B.

An impairment loss to an item of property, plant or equipment.

C.

The carrying amount of an asset being greater than its tax base.

D.

An amount of tax underpaid in a prior period.

Ahmed BSC issued 90,000 BHD100 loan notes at par on 1 January 2019. Issue costs of BHD50,000 were incurred on that date. The loan notes pay interest annually in arrears on 31 December of 5% of par value. The loan notes will be redeemed at a premium on 31 December 2023 and carry an effective interest rate of 7%.

What is the carrying amount of the loan notes at 31 December 2019?

BHD9,233,500

BHD9,180,000

BHD9,129,000

BHD9,126,500

Bayans gross profit margin has increased significantly in comparison to the previous year. Which one could have accounted for this?

A.

Bayan administrative expenses have been lower than in the previous year.

B.

Bayan has obtained higher settlement discounts than in the previous year.

C.

Bayan has reduced its prices, leading to an increase in revenue.

D.

Bayan has increased its prices, leading to a fall in revenue.