Deloitte comment letter on IASB ED/2014/3 "Recognition of Deferred Tax Assets for Unrealized Losses"
Published on:
Dec 15, 2014
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Deloitte responded to the International Accounting Standards Board’s Exposure Draft ED/2014/3 Recognition of Deferred Tax Assets for Unrealized Losses.
We agree, in general, with the proposed amendments; however, we suggest some enhancements to the wording used to better clarify the proposals.
