• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

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 6 years ago by Avatarsal2222.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 31, 2019 at 10:36 pm #543991
    Avatarsal2222
    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
    Avatarsal2222
    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.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • TEDI on Regulatory bodies – CIMA F1 Financial Reporting
  • Ismail12 on Project management – ACCA Strategic Business Leader (SBL)
  • TEDI on CIMA F1 Chapter 3 Test
  • TEDI on CIMA F1 Chapter 1 Test
  • TEDI on CIMA F1 Chapter 1 Test

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in