Match the appropriate items to each type of temporary differences.

Arise when the tax base of the liabilities is

greater than the carrying amount

A Deductible Temporary Differences

Give rise to deferred tax assets

Generally arise when the tax base of the

assets is greater than the carrying amount

Arise when the carrying amount of the

liabilities is greater than the tax base

Generally arise when there are differences that

result in current accounting income being

greater than taxable income

Give rise to deferred tax liabilities