IFRS in Focus — IASB proposes amendments to IAS 12, Income Taxes

Published on: Jul 19, 2019

This IFRS in Focus addresses the proposed amendments to IAS 12, Income Taxes set out in Exposure Draft ED/2019/5 “Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12)” that has been published by the International Accounting Standards Board (IASB) in July 2019.

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