Artículo 51D. IAS 12 Paragraph 51D

The rebuttable presumption in paragraph 51C also applies when a deferred tax liability or a deferred tax asset arises from measuring investment property in a business combination if the entity will use the fair value model [ Refer: IAS 40 paragraphs 33⁠–⁠55 ] when subsequently measuring that investment property. [ Refer: Basis for Conclusions paragraph BC16 ]