Temporary differences
TD arise when the tax base of the asset acquired or liability assumed is either not affected, or is affected differently, by the business combination.
• Recognising deferred tax assets and liabilities in a business combination affects the amount of goodwill or bargain purchase recognised
• IAS 12 Income Taxes prohibits the recognition of a deferred tax liability arising from goodwill.
下面的事情很玄妙：tax loss 和 acquiree's unrecognised asset
• Tax losses of the acquirer may now be able to be offset against future taxable profit of the acquiree. As it relates to tax losses of the acquirer, the deferred tax asset recognised cannot be identified as part of the assets acquired and, therefore, does not impact on goodwil 母公司之前的tax 1oss 如果因为子公司的profit 可以使用，即使产生 DTA，也不能算作asset acquired 一部分，也不会影响 Goodvill.
• But, if acquiree has tax loss that will be used as a result of business combination, then DTA can be recognised as part of assets acquired, which affects goodwill.但是如果是子公司之前的tax 1oss 因为母公司的profit 可以使用，那么产生的 DTA 算作 asset acquired， 而且会影响 Goodwill
• In direct / indirect acquisition, Contingent Liability / provision CA not = TB, DTA raised as paut of asset acquired. 并且会影响goodwill 的计算
• Idirect acquisition，子公司未确认的资产（比如 trademark）如果因为 BC 被确认了，是不会产生DIL的。
• Indirect acquisition， 子公司未确认的资产（比如 trademark）如果因为 BC 被确认了，会产生DIL。如果资产的 FV 大于CA，也会产生DIL
