Deloitte comment letter on tentative agenda decision on IAS 12 — Impact of an internal reorganisation on deferred tax amounts related to goodwill

Published on: 07 Apr, 2014

We have commented on the IFRS Interpretations Committee tentative decision not to take onto the Committee’s agenda a request for guidance on the calculation of deferred tax as a consequence of an internal reorganisation of an entity.

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

Download the full comment letter below.


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