• 10 Match the appropriate items to each type of temporary differences. Generally arise when there are differences that result in current accounting income being greater than taxable income Give rise to deferred tax assets Generally arise when the tax base of the assets is greater than the carrying amount Arise when the tax base of the liabilities is greater than the carrying amount Arise when the carrying amount of the liabilities is greater than the tax base Give rise to deferred tax liabilities A. Deductible temporary differences B.taxable temporary differences

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