IFRS in Focus — IASB proposes amendments to IAS 12 to clarify the recognition of deferred tax assets for unrealised losses related to debt instruments measured at fair value
Published on:
20 Aug 2014
![IFRS in Focus — IASB proposes amendments to IAS 12 to clarify the recognition of deferred tax assets for unrealised losses related to debt instruments measured at fair value Image]()
This newsletter outlines the recently proposed amendments to IAS 12 Income Taxes that would introduce guidance that clarifies how to account for deferred tax assets related to debt instruments measured at fair value.
