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IAS 12: Income tax

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Temporary difference: a difference between the carrying amount of an asset or liability and its tax base. ─ Taxable temporary difference: a temporary difference that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled. ─ Deductible temporary difference: a temporary difference that will result in amounts that are tax deductible in the future when the carrying amount of the asset is recovered or the liability is settled.