Revaluation and Deferred tax Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Revaluation and Deferred tax This topic has 0 replies, 1 voice, and was last updated 9 years ago by ninucaninuca. Viewing 1 post (of 1 total) Author Posts May 5, 2017 at 10:07 pm #385005 ninucaninucaMember Topics: 1Replies: 0☆ Hello, could you please, explain why do we have temporary difference when asset is revalued? In my opinion, the difference that is created between carrying value and tax base in case or revaluation is permanent not temporary. Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In