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Approval by the Board of Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12) issued in December 2010

Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12) was approved for publication by the fifteen members of the International Accounting Standards Board.

Sir David Tweedie                                                   Chairman

Stephen Cooper

Philippe Danjou

Jan Engström

Patrick Finnegan

Amaro Luiz de Oliveira Gomes

Prabhakar Kalavacherla

Elke König

Patricia McConnell

Warren J McGregor

Paul Pacter

Darrel Scott

John T Smith

Tatsumi Yamada

Wei-Guo Zhang

Comparing proposed amendment...