2012年ACCA考试《p2公司报告》讲义辅导28

2012年ACCA考试《p2公司报告》讲义辅导28

-
Deferred taxation and business combinations
　　Circumstances that give rise to deductible temporary differences:
　　- A liability is recognized at its fair value
　　- Unrealized profits resulting from intragroup transactions
　　- Investments in foreign company are affected by changes in foreign exchange rates
　　IAS12 requires entities to recognize a deferred tax liability for all taxable temporary differences associated with investments in subsidiaries, branches and associates, and interests in joint ventures.
　　If deferred tax assets of an acquiree were not originally recognized as identifiable assets at the acquisition date but are realized and recognized subsequently, deferred tax income is recognized in profit or loss. The acquirer should also:
　　（a） Adjust （reduce） the carrying amount of goodwill to the amount that would have been recognized if the deferred tax asset had been recognized at acquisition, and
　　（b） Recognize the reduction in the carrying amount of goodwill as an expense.
　　The acquirer cannot, however, recognize negative goodwill. In other words, the acquirer cannot recognize a gain in the statement of comprehensive income.