CERTYNEX IFRS ACADEMY

The Uvrelac group acquires Valquessa. In which of these situations does the combination give rise to a temporary difference on an acquired identifiable asset?

Tax law (case data) aligns the tax base of a machine on its fair value of 900,000.

A machine is recognised at its fair value of 900,000, its tax base remaining 550,000.

A trade receivable is recognised at 300,000, an amount equal to its tax base.

A machine is recognised at 900,000 and the acquirer does not intend to sell it.