CERTYNEX IFRS ACADEMY

Of the following items of Hélvard (tax data from the case), which give rise to a taxable temporary difference?

A machine with a carrying amount of 200,000 and a tax base of 150,000.

Accrued interest receivable, taxed when received.

A provision of 50,000, deductible only when paid.

Capitalised development costs, already deducted in full under tax law.

Land with a carrying amount of 300,000 and a tax base of 340,000.