Deferred tax method

[JBHF]

Hi Everyone, I am not a tax accountant but try to understand a bit about "deferred tax method" under IFRS.

Under deferred tax method, the taxable/deductible difference result from the difference between company's net carrying aset(liability) and the tax base. The difference can come from goodwill, treatment of depreciation/amort, intercompany transaction, etc.

My question is, how about the treatment of general accused expenses (provision), let's say in the BS I have accrued expense or provision for marketing expense this month;

would that give raise to temporary difference. Does tax base actually recognize "provision" kind of deduction?

Other than goodwill, interco, depreciation, provision (probably), is there any other elements in the BS that may give raise to the difference from the tax base? This is the list of items I can think of at the moment.

Other than

[JRSB]

Entirely depends on the tax rules in your country as to when and which expenses are allowable for deduction against profits.

[Marek Muc]

...and take a look at our knowledge base article:

https://ifrscommunity.com/knowledge-base/deferred-tax/

BTW, deferred tax isn't a concept that tax accountants are interested in, it's a purely accounting concept.

Finally, please note that questions regarding the fundamentals belong to 'General accounting and financial reporting discussion' forum (I'm moving this topic there)