Under the approach of IAS 12 to accounting for income taxes,a taxable temporary difference creates which account?

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According to IAS 12, a taxable temporary difference creates a deferred tax liability account. This is because the temporary difference between the carrying amount of an asset or liability and its tax base will result in a future tax liability when the asset is recovered or the liability is settled, and this will be recognized as the deferred tax liability.

Under the Approach of IAS 12 to Accounting for Income