{"id":4251,"date":"2019-03-07T08:05:01","date_gmt":"2019-03-07T08:05:01","guid":{"rendered":"https:\/\/analystprep.com\/cfa-level-1-exam\/?p=4251"},"modified":"2026-04-17T04:58:28","modified_gmt":"2026-04-17T04:58:28","slug":"temporary-permanent-differences","status":"publish","type":"post","link":"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/temporary-permanent-differences\/","title":{"rendered":"Temporary and Permanent Differences"},"content":{"rendered":"\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"VideoObject\",\n  \"@id\": \"https:\/\/analystprep.com\/#video-ZdGeNqOn7iA\",\n  \"name\": \"Income Taxes (2024\/2025 Level I CFA\u00ae Exam \u2013 FRA \u2013 Module 9)\",\n  \"description\": \"Topic 3 \u2013 Financial Statement Analysis. Module 9 \u2013 Income Taxes. This lesson covers: Introduction and Learning Outcome Statements (0:00); differences between accounting profit and taxable income and key terms such as deferred tax assets (DTA), deferred tax liabilities (DTL), valuation allowance, taxes payable, and income tax expense (3:55); how DTAs and DTLs are created and treated for financial analysis (10:05); calculating tax base of assets and liabilities (12:17); calculating income tax expense, taxes payable, DTAs, DTLs, and statement adjustments from tax rate changes (13:54); effects of tax rate changes on financial statements and ratios (16:46); temporary vs permanent differences (19:10); valuation allowance and its financial statement impact (24:01); recognition and measurement of current and deferred tax items (26:57); analyzing disclosures, effective tax rate reconciliation, and impacts on ratios (28:42); and key differences between IFRS and US GAAP income tax accounting (32:48).\",\n  \"uploadDate\": \"2022-04-27T00:00:00+00:00\",\n  \"thumbnailUrl\": [\n    \"https:\/\/img.youtube.com\/vi\/ZdGeNqOn7iA\/maxresdefault.jpg\",\n    \"https:\/\/img.youtube.com\/vi\/ZdGeNqOn7iA\/hqdefault.jpg\"\n  ],\n  \"contentUrl\": \"https:\/\/www.youtube.com\/watch?v=ZdGeNqOn7iA\",\n  \"embedUrl\": \"https:\/\/www.youtube.com\/embed\/ZdGeNqOn7iA\",\n  \"duration\": \"PT36M15S\",\n  \"publisher\": {\n    \"@type\": \"Organization\",\n    \"name\": \"AnalystPrep\",\n    \"logo\": {\n      \"@type\": \"ImageObject\",\n      \"url\": \"https:\/\/analystprep.com\/default-logo.jpg\",\n      \"width\": 600,\n      \"height\": 60\n    }\n  }\n}\n<\/script>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"QAPage\",\n  \"mainEntity\": {\n    \"@type\": \"Question\",\n    \"name\": \"Which of the following statements is least likely accurate?\",\n    \"text\": \"Which of the following statements is least likely accurate?\",\n    \"answerCount\": 1,\n    \"upvoteCount\": 0,\n    \"dateCreated\": \"2025-07-01T00:00:00+00:00\",\n    \"author\": {\n      \"@type\": \"Organization\",\n      \"name\": \"AnalystPrep\"\n    },\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The correct answer is A. Temporary differences, not permanent differences, arise when there is a difference between the tax base and the carrying amount of assets and liabilities. Permanent differences relate to income or expense items that will not reverse in future periods.\",\n      \"dateCreated\": \"2025-07-01T00:00:00+00:00\",\n      \"upvoteCount\": 0,\n      \"url\": \"https:\/\/analystprep.com\/cfa-level-1-exam\/financial-reporting-and-analysis\/temporary-permanent-differences\/\",\n      \"author\": {\n        \"@type\": \"Organization\",\n        \"name\": \"AnalystPrep\"\n      }\n    }\n  }\n}\n<\/script>\n\n\n\n<iframe loading=\"lazy\"\n  width=\"611\"\n  height=\"344\"\n  src=\"https:\/\/www.youtube.com\/embed\/ZdGeNqOn7iA\"\n  title=\"YouTube video player\"\n  frameborder=\"0\"\n  allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\"\n  referrerpolicy=\"strict-origin-when-cross-origin\"\n  allowfullscreen>\n<\/iframe>\n\n\n\n<p>Temporary differences occur whenever there is a difference between the tax base and the carrying amount of assets and liabilities on the balance sheet.<\/p>\n\n\n\n<p>Permanent differences are differences between the tax and financial reporting of revenue or expense items that will not be reversed in future.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Temporary Differences vs. Permanent Differences<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Temporary Differences<\/strong><\/h3>\n\n\n\n<p>The formation of deferred tax assets or liabilities from temporary differences can only occur if the differences will reverse themselves at some future date and to such an extent that the balance sheet items are expected to create future economic benefits for the company.<\/p>\n\n\n\n<p>Temporary differences are divided into: (i) taxable temporary differences, and (ii) deductible temporary differences.<\/p>\n\n\n\n<p>Taxable temporary differences are temporary differences that result in a taxable amount in future when determining the taxable profit as the relevant balance sheet item is recovered or settled.<\/p>\n\n\n\n<p>Taxable temporary differences result in a deferred tax liability when the carrying amount of an asset exceeds its tax base, or when the tax base of liability exceeds its carrying amount.<\/p>\n\n\n\n<p>Deductible temporary differences are temporary differences that result in a reduction or deduction of taxable income in future when the relevant balance sheet item is recovered or settled. They result in a deferred tax asset when the tax base of an asset exceeds its carrying amount, or the carrying amount of liability exceeds its tax base.<\/p>\n\n\n\n<div style=\"margin: 30px 0;\">\n  <a href=\"https:\/\/analystprep.com\/free-trial\/\" target=\"_blank\" rel=\"noopener noreferrer\"\n     style=\"display:block;\n            width:100%;\n            padding:16px 20px;\n            border:2px solid #2f6fed;\n            border-radius:999px;\n            background:#f2f4f8;\n            color:#2f6fed;\n            font-size:16px;\n            font-weight:500;\n            text-decoration:none;\n            text-align:center;\n            line-height:1.2;\">\n    Access our CFA free trial for tax difference practice\n  <\/a>\n<\/div>\n\n\n<\/p>\n<h3><strong>Permanent Differences<\/strong><\/h3>\n<p>Since they are irreversible, permanent differences do not give rise to deferred tax assets or liabilities. Examples of the items which give rise to permanent differences include:<\/p>\n<ul>\n<li>income or expense items that are not allowed by tax legislation; and<\/li>\n<li>tax credits for some expenditures directly reduce taxes.<\/li>\n<\/ul>\n<p>All permanent differences result in a difference between a company\u2019s effective tax rate and statutory tax rate.<\/p>\n<p>The following examples will help to highlight the implications of temporary differences and permanent differences.<\/p>\n<ul>\n<li><strong>Dividends receivable<\/strong>: dividends receivable are usually not taxable, and therefore, the carrying amount will equal the tax base. This gives rise to a permanent difference and will not result in the recognition of any deferred tax asset or liability. Unlike a temporary difference, a permanent difference will never be reversed. Taxable income and accounting profit will permanently\u00a0 be different from the amount of dividends receivable, even on future financial statements as an effect on the retained earnings reflected on the balance sheet.<\/li>\n<li><strong>Research and development costs<\/strong>: any difference between the carrying amount and tax base is a temporary difference that will reverse in future.<\/li>\n<li><strong>Accounts receivable<\/strong>: like the case of research and development costs, any difference between the carrying amount and tax base is a temporary difference that will reverse in future.<\/li>\n<li><strong>Donations<\/strong>: if tax legislation does not allow deduction of donations for tax purposes, then no temporary difference will arise. Therefore, no deferred tax asset or liability will be recognized. This constitutes a permanent difference.<\/li>\n<li><strong>Interest received in advance<\/strong>: any difference between the carrying amount and tax base is a temporary difference that will reverse in future.<\/li>\n<li><strong>Rent received in advance<\/strong>: any difference between the carrying amount and tax base is a temporary difference that will reverse in future.<\/li>\n<li><strong>Loan<\/strong>: if no temporary difference results from the loan or interest paid, no deferred ta item will be recognized.<\/li>\n<\/ul>\n<blockquote>\n<h3><strong>Question 1<\/strong><\/h3>\n<p>Which of the following statements is <em>least likely<\/em> accurate?<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li data-tadv-p=\"keep\">Permanent differences arise when there is a difference between the tax base and the carrying amount of assets and liabilities.<\/li>\n<li data-tadv-p=\"keep\">Temporary differences arise when there is a difference between the tax base and the carrying amount of assets and liabilities.<\/li>\n<li data-tadv-p=\"keep\">Permanent differences are differences between the tax and financial reporting of revenue or expense items which will not be reversed in future.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>A.<\/strong><\/p>\n<p>Temporary differences, and not permanent differences, arise whenever there is a difference between the tax base and the carrying amount of assets and liabilities.<\/p>\n<h3><strong>Question 2<\/strong><\/h3>\n<p>Canadian Syrup Inc. received a government grant of $2,000 for buying a domestically manufactured machine. The governmental grant would result in:<\/p>\n<ol style=\"list-style-type: upper-alpha;\">\n<li data-tadv-p=\"keep\">A permanent tax difference.<\/li>\n<li data-tadv-p=\"keep\">A taxable temporary tax difference.<\/li>\n<li data-tadv-p=\"keep\">A deductible temporary tax difference.<\/li>\n<\/ol>\n<p><strong>Solution<\/strong><\/p>\n<p>The correct answer is <strong>A<\/strong>.<\/p>\n<p>The grant would result in a permanent difference because the difference is not expected to reverse in the future.<\/p>\n<\/blockquote>\n\n\n<div style=\"text-align:center;margin:40px 0;\">\n  <a href=\"https:\/\/analystprep.com\/free-trial\/\" target=\"_blank\"\n     style=\"display:inline-block;padding:14px 28px;background:#4a76d1;color:#fff;border-radius:999px;text-decoration:none;\">\n     Start Free Trial \u2192\n  <\/a>\n  <p style=\"margin-top:10px;\">\n    Deepen your grasp of temporary vs permanent differences, deferred taxes, and financial reporting analysis for CFA Level\u202f1.\n  <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Temporary differences occur whenever there is a difference between the tax base and the carrying amount of assets and liabilities on the balance sheet. Permanent differences are differences between the tax and financial reporting of revenue or expense items that&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-4251","post","type-post","status-publish","format-standard","hentry","category-financial-reporting-and-analysis","blog-post","no-post-thumbnail","animate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Temporary vs Permanent Differences | CFA Level 1<\/title>\n<meta name=\"description\" content=\"Temporary differences arise when the tax base and carrying amount of an asset or liability differ. 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