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Scope (paras. 1-4A) |
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Definitions (paras. 5-11) |
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Recognition of current tax liabilities and current tax assets (paras. 12-14) |
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Recognition of deferred tax liabilities and deferred tax assets (paras. 15-45) |
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Measurement (paras. 46-56) |
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Recognition of current and deferred tax (paras. 57-68C) |
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Presentation (paras. 69-78) |
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Disclosure (paras. 79-88D) |
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Effective date (paras. 89-98N) |
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Withdrawal of SIC-21 (para. 99) |
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Approval by the Board of Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12) issued in December 2010 |
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Approval by the Board of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12) issued in January 2016 |
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Approval by the Board of Deferred Tax related to Assets and Liabilities arising from a Single Transaction issued in May 2021 |
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IAS 12: Basis for Conclusions |
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Introduction (paras. BC1-BC4) |
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Recovery of revalued non-depreciable assets (paras. BC5-BC7) |
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Recovery of investment properties (paras. BC8-BC28) |
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Reason for the exception (paras. BC8-BC12) |
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Scope of the exception (paras. BC13-BC18) |
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Measurement basis (paras. BC19-B26) |
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Assessment of deferred tax assets (paras. BC27-BC28) |
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The costs and benefits of the amendments to IAS 12 (paras. BC29-BC32) |
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Transition and effective date (paras. BC33-BC36) |
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BC33-BC35 |
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First‑time adoption of IFRSs (para. BC36) |
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Recognition of Deferred Tax Assets for Unrealised Losses (2016 amendments) (paras. BC37-BC62) |
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BC37-BC38 |
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Existence of a deductible temporary difference (paras. BC39-BC45) |
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Recovering an asset for more than its carrying amount (paras. BC46-BC54) |
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Probable future taxable profit against which deductible temporary differences are assessed for utilisation (paras. BC55-BC56) |
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Combined versus separate assessment (paras. BC57-BC59) |
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Transition (paras. BC60-BC62) |
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Income tax consequences of payments on financial instruments classified as equity (amendments issued in December 2017) (paras. BC63-BC70) |
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BC63-BC69 |
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Transition (para. BC70) |
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Deferred Tax related to Assets and Liabilities arising from a Single Transaction (2021 amendments) (paras. BC71-BC95) |
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BC71-BC73 |
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Background (paras. BC74-BC79) |
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Narrowing the scope of the recognition exemption (paras. BC80-BC88) |
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Other considerations (paras. BC89-BC91) |
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Effect analysis (para. BC92) |
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Transition (paras. BC93-BC95) |
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International Tax Reform - Pillar Two Model Rules (2023 amendments) (paras. BC96–BC117) |
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BC96 |
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Background (paras. BC97-BC99) |
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Temporary exception to deferred tax accounting (paras. BC100-BC106) |
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Disclosures (paras. BC107-BC114) |
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Effects analysis (para. BC 115) |
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Transition (paras. BC116-117) |
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IAS 12: Illustrative Examples |
