6. The book basis of depreciable assets for Erwin Co. is \( € 900,000 \) and the tax basis is \( € 700,000 \) at the end of 2015. The enacted tax rate is \( 34 \% \) for all periods. Determine the amount of deferred taxes to be reported on the statement of financial position at the end of 2015.
7. Roth Inc. has a deferred tax liability of \( € 68,000 \) at the beginning of 2015. At the end of 2015, it reports accounts receivable on the books at \( € 90,000 \) and the tax basis at zero (its only temporary difference). If the enacted tax rate is \( 34 \% \) for all periods and income taxes payable for the period is \( € 230,000 \), determine the amount of total income tax expense to report for 2015.
8. What is the difference between a future taxable amount and a future deductible amount? When is it not appropriate to recognize a portion or all of a deferred tax asset?
9. Pretax financial income for Lake Inc. is \( £ 300,000 \), and its taxable income is \( £ 100,000 \) for 2015 . Its only temporary
