Artículo 18. IAS 12 Paragraph 18

Temporary differences also arise when: (a) the identifiable assets acquired and liabilities assumed in a business combination are recognised at their fair values in accordance with IFRS 3 Business Combinations , [ Refer: IFRS 3 paragraphs 10⁠–⁠31 ] but no equivalent adjustment is made for tax purposes (see paragraph 19 ); (b) assets are revalued and no equivalent adjustment is made for tax purposes (see paragraph 20 ); (c) goodwill arises in a business combination [ Refer: IFRS 3 paragraph 32 ] (see paragraph 21 ); (d) the tax base of an asset or liability on initial recognition differs from its initial carrying amount, for example when an entity benefits from non‑taxable government grants related to assets [ Refer: IAS 20 paragraph 20 ] (see paragraphs 22 and 33 ); or (e) the carrying amount of investments in subsidiaries, branches and associates or interests in joint arrangements becomes different from the tax base of the investment or interest (see paragraphs 38⁠–⁠45 ). [ Note: there are more examples of temporary differences that are not timing differences in the Illustrative examples]