求解答：This case study is based on actualcompanies that used to exist. Only the names, dates and amounts have beenchanged.The following two companies were consideredto be in “financial distress” for the periods under discussion. An analysis oftheir annual financial statements revealed the following balances for the deferred tax asset:                      Lsa Ltd ($ 000s)        2010      2011     2012     2013        24200    133200    97000    300800                     Lawley Ltd (﹩000s)        2009     2010     2011     2012         5        9        495       1994As the financial distress reached criticalpoints in these two companies, it appears that the deferred tax asset resultingfrom tax-effect accounting became even larger.RequiredDiscuss the criteria for recognition of a deferred tax asset, and comment on the application of the criteria to the two companies above.各位大神求帮助