I refer to the financial reporting framework which requires...

I refer to the financial reporting framework which requires "public interest entities" (listed company and others) to prepare financial statements in accordance with accounting standards.
These are IAS (international accounting standard) or Australian equivalent AASB.

The two standards giving rise to the deferred tax assets in this case are IAS 12 Income Taxes and IAS 36 Impairment of Assets.
In short: IAS 12 - The future tax cash flows of assets and liabilities need to be assessed and reported.

IAS 36 requires assets to be assessed for impairments at least annually. The impairment is stated in the report (Statement of Income) net of tax. As the asset is expected to generate less income in the future less future tax will be payable - Deferred Tax Asset. This may not eventuate, hence the need for impairment assessment at least annually. If it did eventuate it would mean less actual future revenue.

Impairment charges are not tax deductible so statutory income as calculated under accounting standards is different from taxable income.

Its late. Google the standards and have a read, you'll see what I mean. It just hypothetical book entries.

DYOR etc