1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
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  1. IAS 36: Impairment of Assets
  2. IAS 36: Basis for Conclusions
  3. Income taxes (paras. BCZ81-BC94)
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Income taxes (paras. BCZ81-BC94)

Comparing proposed amendment...
Consideration of future tax cash flows (paras. BCZ81-BCZ84)
Determining a pre‑tax discount rate (para. BCZ85)
Interaction with IAS 12 (paras. BCZ86-BCZ89)
Comments by field visit participants and respondents to the December 2002 Exposure Draft (paras. BC90-BC94)
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