IFRS Notes

Deferred tax liabilities

Taxable temporary differences
Temporary differences that will result in taxable amounts

Deferred tax liabilities
Amount of income taxes payable in the future
due to taxable temporary differences

IAS 12-pr15
Exceptions
Deferred tax liabilities are not recognised
from initial recognition of goodwill

IAS 12-pr15
Exceptions
Deferred tax liabilities are not recognised
from initial recognition of an asset of liability
if (1) and (2) are met:

(1) the transaction has no effect on both accounting profit and taxable profit
(2) the transaction is not a business combination