DTA

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.