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  3. International Accounting Standards (IASs)
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  1. IAS 12: Income Taxes
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IAS 12: Income Taxes

Comparing proposed amendment...
Scope (paras. 1-4A)
Definitions (paras. 5-11)
Recognition of current tax liabilities and current tax assets (paras. 12-14)
Recognition of deferred tax liabilities and deferred tax assets (paras. 15-45)
Measurement (paras. 46-56)
Recognition of current and deferred tax (paras. 57-68C)
Presentation (paras. 69-78)
Disclosure (paras. 79-88D)
Effective date (paras. 89-98N)
Withdrawal of SIC-21 (para. 99)
Approval by the Board of Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12) issued in December 2010
Approval by the Board of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12) issued in January 2016
Approval by the Board of Deferred Tax related to Assets and Liabilities arising from a Single Transaction issued in May 2021
IAS 12: Basis for Conclusions
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)
Amended
 IAS 12: Illustrative Examples
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