Artículo 54. IAS 12 Paragraph 54

The reliable determination of deferred tax assets and liabilities on a discounted basis requires detailed scheduling of the timing of the reversal of each temporary difference . In many cases such scheduling is impracticable or highly complex. Therefore, it is inappropriate to require discounting of deferred tax assets and liabilities. To permit, but not to require, discounting would result in deferred tax assets and liabilities which would not be comparable between entities. [ Refer: Conceptual Framework paragraphs 2.24-2.29 ] Therefore, this Standard does not require or permit the discounting of deferred tax assets and liabilities.