Final answer:
The question pertains to accounting principles concerning deferred tax assets and temporary differences, with deferred tax assets arising from deductible temporary differences that are expected to result in deductible amounts against future taxable income.
Step-by-step explanation:
The question relates to deferred tax assets and temporary differences in accounting. When a company has deductible temporary differences, they will result in deductible amounts in future years when the related assets are recovered or liabilities are settled, thus resulting in a deferred tax asset. Specific examples could include revenue received in advance and included in taxable income after it is recognized in financial income, or expenses recognized in financial income before being allowed for tax purposes.
A deferred tax asset is recognized when it is likely that future taxable profit will be available against which the company can utilize the benefits of those deductible temporary differences. For this reason, without the specific temporary differences being listed as I, II, or III, the question cannot be answered definitively. However, the concept dictates that a deferred tax asset originates when expenses are recognized on the books before they are deductible for tax purposes, or when income is taxed before it's recognized in the financial statements.