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. Recognition of Deferred Tax Assets for Unrealised Losses (2016 amendments) (paras. BC37-BC62)
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Recognition of Deferred Tax Assets for Unrealised Losses (2016 amendments) (paras. BC37-BC62)

Comparing proposed amendment...
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)
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