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This document discusses IAS 12 Income Taxes and provides details on exempt temporary differences according to paragraphs 15 and 24 of IAS 12. Specifically, it examines two exemptions from creating deferred tax in respect of taxable temporary differences: the initial recognition of goodwill and the initial recognition of an asset or liability in a transaction which does not affect accounting or taxable profit at the time of the transaction. It also notes that the exemption is limited to the amount arising fr

Author

Reenestus Dumeni

Language

EN