Explain the relevant accounting standards

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Critically discuss, with reference to the relevant accounting standards the impact of the current environment due to COVID-19 on the recognition and disclosure of the following accounting items:

i) A deferred tax asset and a deferred tax liability

ii) Identifiable Intangible assets

iii) Goodwill on Consolidation

iv) Impairment of non-current assets

Reference no: EM132656869

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