The Criterion for Recognising a Deferred Tax Asset Is That

The criterion for recognising a deferred tax asset is that:

A) it should be fully recognised if it is probable that future taxable amounts within the entity will be available against which the deductible temporary differences can be utilised.
B) it should be recognised if it is possible that future taxable amounts within the entity will be available against which the deductible temporary differences can be utilised.
C) it should be recognised to the extent, and only to the extent, that it is possible that future taxable amounts within the entity will be available against which the deductible temporary differences can be utilised.
D) it should be recognised to the extent, and only to the extent, that it is probable that future taxable amounts within the entity will be available against which the deductible temporary differences can be utilised.