1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
Date-stamp loading
  1. IAS 12: Income Taxes
  2. IAS 12: Basis for Conclusions
  3. Transition and effective date (paras. BC33-BC36)
  4. First‑time adoption of IFRSs (para. BC36)
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

First‑time adoption of IFRSs (para. BC36)

BC36 The Board identified no reason to adjust the exception for application by a first‑time adopter at its date of transition to IFRSs.

Comparing proposed amendment...
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