1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 12: Income Taxes
  2. IAS 12: Basis for Conclusions
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IAS 12: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC4)
Recovery of revalued non-depreciable assets (paras. BC5-BC7)
Recovery of investment properties (paras. BC8-BC28)
Reason for the exception (paras. BC8-BC12)
Scope of the exception (paras. BC13-BC18)
Measurement basis (paras. BC19-B26)
Assessment of deferred tax assets (paras. BC27-BC28)
The costs and benefits of the amendments to IAS 12 (paras. BC29-BC32)
Transition and effective date (paras. BC33-BC36)
BC33-BC35
First‑time adoption of IFRSs (para. BC36)
Recognition of Deferred Tax Assets for Unrealised Losses (2016 amendments) (paras. BC37-BC62)
BC37-BC38
Existence of a deductible temporary difference (paras. BC39-BC45)
Recovering an asset for more than its carrying amount (paras. BC46-BC54)
Probable future taxable profit against which deductible temporary differences are assessed for utilisation (paras. BC55-BC56)
Combined versus separate assessment (paras. BC57-BC59)
Transition (paras. BC60-BC62)
Income tax consequences of payments on financial instruments classified as equity (amendments issued in December 2017) (paras. BC63-BC70)
BC63-BC69 
Transition (para. BC70)
Deferred Tax related to Assets and Liabilities arising from a Single Transaction (2021 amendments) (paras. BC71-BC95)
BC71-BC73
Background (paras. BC74-BC79)
Narrowing the scope of the recognition exemption (paras. BC80-BC88)
Other considerations (paras. BC89-BC91)
Effect analysis (para. BC92)
Transition (paras. BC93-BC95)
International Tax Reform - Pillar Two Model Rules (2023 amendments) (paras. BC96–BC117)
BC96
Background (paras. BC97-BC99)
Temporary exception to deferred tax accounting (paras. BC100-BC106)
Disclosures (paras. BC107-BC114)
Effects analysis (para. BC 115)
Transition (paras. BC116-117)
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