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

Arise when the tax base of the liabilities is greater than the carrying amount

Generally arise when the tax base of the assets is greater than the carrying amount

Give rise to deferred tax assets

Give rise to deferred tax liabilities

Arise when the carrying amount of the liabilities is greater than the tax base

A Deductible Temporary Differences

B Taxable Temporary Differences