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Commission Regulation (EC) No 1126/2008Dangos y teitl llawn

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

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[F1Items recognised in profit or loss U.K.
[F258 Current and deferred tax shall be recognised as income or an expense and included in profit or loss for the period, except to the extent that the tax arises from:] U.K.
(a)

a transaction or event which is recognised, in the same or a different period, outside profit or loss, either in other comprehensive income or directly in equity (see paragraphs 61A to 65);]

(b)

[F2a business combination (other than the acquisition by an investment entity, as defined in IFRS 10 Consolidated Financial Statements , of a subsidiary that is required to be measured at fair value through profit or loss) (see paragraphs 66 to 68).]

[F359 Most deferred tax liabilities and deferred tax assets arise where income or expense is included in accounting profit in one period, but is included in taxable profit (tax loss) in a different period. The resulting deferred tax is recognised in profit or loss. Examples are when: U.K.
(a)

interest, royalty or dividend revenue is received in arrears and is included in accounting profit in accordance with IFRS 15 Revenue from Contracts with Customers , IAS 39 Financial Instruments: Recognition and Measurement or IFRS 9 Financial Instruments , as relevant, but is included in taxable profit (tax loss) on a cash basis; and]

(b)

costs of intangible assets have been capitalised in accordance with IAS 38 and are being amortised in [F1profit or loss], but were deducted for tax purposes when they were incurred.

60The 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:U.K.
(a)

a change in tax rates or tax laws;

(b)

a reassessment of the recoverability of deferred tax assets; or

(c)

a change in the expected manner of recovery of an asset.

The resulting deferred tax is recognised in [F1profit or loss], except to the extent that it relates to items previously [F1recognised outside profit or loss] to equity (see paragraph 63).

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