Artículo 21. IAS 12 Paragraph 21

Goodwill arising in a business combination is measured as the excess of (a) over (b) below: [ Refer: IFRS 3 paragraph 32 ] (a) the aggregate of: (i) the consideration transferred measured in accordance with IFRS 3 , which generally requires acquisition‑date fair value; (ii) the amount of any non‑controlling interest in the acquiree recognised in accordance with IFRS 3 ; and (iii) in a business combination achieved in stages, the acquisition‑date fair value of the acquirer’s previously held equity interest in the acquiree. (b) the net of the acquisition‑date amounts of the identifiable assets acquired and liabilities assumed measured in accordance with IFRS 3 . Many taxation authorities do not allow reductions in the carrying amount of goodwill as a deductible expense in determining taxable profit . Moreover, in such jurisdictions, the cost of goodwill is often not deductible when a subsidiary disposes of its underlying business. In such jurisdictions, goodwill has a tax base of nil. Any difference between the carrying amount of goodwill and its tax base of nil is a taxable temporary difference . However, this Standard does not permit the recognition of the resulting deferred tax liability because goodwill is measured as a residual and the recognition of the deferred tax liability would increase the carrying amount of goodwill.