Temporary Differences in Initial Recognition of Assets and Liabilities

CFA Level I FRA
#1

Hello,

I am not able to understand

  1. what is the meaning of initial recoganization of asset or liability in transactions that are not a business combination.
  2. Example of goodwill given in order to explain the same.
  3. The deductability of goodwill due to amortization constitute a temporary difference for which provision should be made. ------ Here do we have to consider the difference or not and what provision we have to made?

Thanks