IFRS Notes

Deferred tax from a business combination


IAS 12-pr66
Deferred tax assets and liabilities
from a business combination
are recognised as (1)

(1) identifiable assets and liabilities
at the acquisition date


IAS 12-pr66
Deferred tax assets and liabilities
from a business combination
will affect (2)

(2) goodwill or bargain purchase gain


IAS 12-pr15
Deferred tax liabilities are not recognised
from (3)

(3) initial recognition of goodwill