10
4
Match the appropriate items to each type of temporary differences.
Generally arise when there are differences that result in current
accounting income being greater than taxable income
Give rise to deferred tax assets
Generally arise when the tax base of the assets is greater than the
carrying amount
Arise when the tax base of the liabilities is greater than the
carrying amount
Arise when the carrying amount of the liabilities is greater than the
tax base
Give rise to deferred tax liabilities
Review Later
A. Deductible Temporary Differences
B. Taxable Temporary Differences