Artículo 66. IAS 12 Paragraph 66

As explained in paragraphs 19 and 26(c) , temporary differences may arise in a business combination. In accordance with IFRS 3 , an entity recognises any resulting deferred tax assets (to the extent that they meet the recognition criteria in paragraph 24 ) or deferred tax liabilities as identifiable assets and liabilities at the acquisition date. Consequently, those deferred tax assets and deferred tax liabilities affect the amount of goodwill or the bargain purchase gain the entity recognises. However, in accordance with paragraph 15(a) , an entity does not recognise deferred tax liabilities arising from the initial recognition of goodwill.