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. Income tax consequences of payments on financial instruments classified as equity (amendments issued in December 2017) (paras. BC63-BC70)
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Income tax consequences of payments on financial instruments classified as equity (amendments issued in December 2017) (paras. BC63-BC70)

Comparing proposed amendment...
BC63-BC69 
Transition (para. BC70)
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