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Need to Know - IASB proposes amendments to IAS 12 'Income Taxes'

Published on: 23 Jul 2019

This Need to Know 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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