Income taxes
Title | Description |
---|---|
IAS 12 — Recognition of deferred tax assets for unrealised losses | Completed 2016. The IASB issued 'Recognition of Deferred Tax Assets for Unrealised Losses' on 19 January 2016. |
IAS 12 — Recovery of underlying assets | Completed 2010. The IASB issued 'Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12)' on 20 December 2010. |