Artículo 60. IAS 12 Paragraph 60

The carrying amount of deferred tax assets and liabilities may change even though there is no change in the amount of the related temporary differences . This can result, for example, from: (a) a change in tax rates or tax laws; [ Refer: Illustrative Examples: Illustrative computations and presentation example 2 ] (b) a reassessment of the recoverability of deferred tax assets; or [ Refer: paragraph 37 ] (c) a change in the expected manner of recovery of an asset. [ Refer: paragraph 51 ] The resulting deferred tax is recognised in profit or loss, except to the extent that it relates to items previously recognised outside profit or loss (see paragraph 63 ).