Seven months after acquiring Isparo, within the measurement period, the tax review carried out by the Arquevin group reveals tax losses carried forward of Isparo that existed at the acquisition date and were not identified then: the corresponding deferred tax benefit, judged recoverable, amounts to 450,000. The goodwill related to Isparo has a carrying amount of 300,000. Record the entry.
- Acquired deferred tax benefit
- 450,000
- Carrying amount of the related goodwill
- 300,000