Need to Know - 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: 21 Aug, 2014

This publication outlines the proposed amendments to IAS 12 Income Taxes set out in the recent Exposure Draft (ED) ED/2014/3 issued by the International Accounting Standards Board (IASB).


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