Artículo 59. IAS 12 Paragraph 59

Most deferred tax liabilities and deferred tax assets arise where income or expense is included in accounting profit in one period, but is included in taxable profit (tax loss) in a different period. The resulting deferred tax is recognised in profit or loss. Examples are when: (a) interest, royalty or dividend revenue is received in arrears and is included in accounting profit in accordance with IFRS 15 Revenue from Contracts with Customers , IAS 39 Financial Instruments: Recognition and Measurement or IFRS 9 Financial Instruments , as relevant, but is included in taxable profit (tax loss) on a cash basis; and (b) costs of intangible assets have been capitalised in accordance with IAS 38 [ Refer: for example IAS 38 paragraph 57 ] and are being amortised in profit or loss, [ Refer: IAS 38 paragraph 97 ] but were deducted for tax purposes when they were incurred.