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Deferred tax and goodwill

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Deferred tax and goodwill

  • This topic has 1 reply, 1 voice, and was last updated 5 years ago by sal2222.
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  • August 31, 2019 at 10:36 pm #543991
    sal2222
    Member
    • Topics: 44
    • Replies: 93
    • ☆☆

    In the bbp study book it states income tax states the exceptions to taxable temporary differences for deferred tax liability is the goodwill for which amortization is not tax deductible.

    Goodwill is impaired not amortized, or have I got this wrong.

    I thought all other intangibles are amortized as they usually have a finite life but goodwill is impaired.

    August 31, 2019 at 11:01 pm #543993
    sal2222
    Member
    • Topics: 44
    • Replies: 93
    • ☆☆

    Ignore that just went through your lecture again and goodwill is a permanent difference :/ no idea what bpp are going on about.

    Am I right to say the other exception in taxable temporary difference is intangible assets with finite life.

    That’s my understanding from bpp book.

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