Artículo 37. IAS 12 Paragraph 37

At the end of each reporting period, an entity reassesses unrecognised deferred tax assets . The entity recognises a previously unrecognised deferred tax asset to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. [ Refer: paragraphs 27⁠–⁠31 and 34⁠–⁠36 ] For example, an improvement in trading conditions may make it more probable that the entity will be able to generate sufficient taxable profit in the future for the deferred tax asset to meet the recognition criteria set out in paragraph 24 or 34 . Another example is when an entity reassesses deferred tax assets at the date of a business combination or subsequently (see paragraphs 67 and 68 ).