1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2021
Date-stamp loading
  1. IAS 12: Income Taxes
  2. IAS 12: Basis for Conclusions
  3. Deferred Tax related to Assets and Liabilities arising from a Single Transaction (2021 amendments) (paras. BC71-BC95)
Previous Next

Deferred Tax related to Assets and Liabilities arising from a Single Transaction (2021 amendments) (paras. BC71-BC95)

Comparing proposed amendment...
BC71-BC73
Background (paras. BC74-BC79)
Narrowing the scope of the recognition exemption (paras. BC80-BC88)
Other considerations (paras. BC89-BC91)
Effect analysis (para. BC92)
Transition (paras. BC93-BC95)
Previous Next