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
  3. Recovery of investment properties (paras. BC8-BC28)
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Recovery of investment properties (paras. BC8-BC28)

Comparing proposed amendment...
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)
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