Any tax benefits arising from the difference between the income tax basis and the IFRS carrying amount for goodwill should be accounted for as any other temporary difference at the date of acquisition.

Question

Quizplus · Accepted Answer

Temporary differences between the tax base and the carrying amount of goodwill should be recognized as deferred tax assets or liabilities, similar to other temporary differences, according to IFRS.

Any Tax Benefits Arising from the Difference Between the Income