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DTA

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › DTA

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • April 18, 2020 at 1:42 pm #568672
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Sir, Under IAS 12 Incomes Tax

    “A deferred tax asset is recognised for deductible temporary differences, unused tax losses and unused tax credits to the extent that it is probable that taxable profit will be available against which the deductible temporary differences can be utilised unless the deferred tax asset arises from: the initial recognition of an asset or liability other than in a business combination which, at the time of the transaction, does not affect accounting profit or taxable profit.”

    What transaction related to asset and liability does not affect accounting profit or taxable profits? Can I have an example of it for understanding?

    Thank you.

    April 18, 2020 at 4:40 pm #568699
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    You are going into far too much detail – you would need to ask a lawyer about that

    All you are supposed to know is that DT is recognised on all TDs except goodwill!

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