When deferred revenue expenditure

Just for a discussion dta or dtl occurs in many forms it seems and no one knows it completely. If your asking about revenue, deferred revenue is covered by another standard called as revenue recognition. I have read as 26 but can't recall any need for deferring revenu as it deals with

Capitalisation

Expensing

Depreciating mainly. 

If somehas any better examples please leave a comment