18) An example of an excluded taxable temporary difference is A) accrued interest C) provision for warranties B) goodwill D) prepaid insurance 19) Under AASB 112, the amount that is attributable to an asset or liability for tax purposes is also known as the: A) tax base C) carrying amount B) book value D) taxable amount 20) Under the balance sheet method of accounting for income taxes, the future tax consequences of transactions and events give rise to: A) deferred tax expenses and deferred tax revenues B) deferred tax expenses and deferred tax assets C) deferred tax assets and deferred tax revenues D) deferred tax assets and deferred tax liabilities