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Deloitte e-learning — IAS 12 (part 2)

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IAS 12 — Deferred tax related to assets and liabilities arising from a single transaction
Sep 15, 2020 12:20 PM
The Cmmittee discussed accounting for deferred tax related to leases and decommissioning obligations and feedback received related to concerns with various aspects of the proposals, especially the capping proposal.
IAS 12 — Deferred tax related to an investment in subsidiary
Jun 16, 2020 01:30 PM
In this session, the Committee discussed when an entity expects to recover the carrying amount of its investment in the subsidiary through distributions of profits by the subsidiary, the entity uses the distributed tax rate to measure the deferred tax liability related to its investment in the subsidiary.
IAS 12 — Multiple tax consequences of recovering an asset
Apr 29, 2020 11:05 AM
The Committee decided to finalise the agenda decision — published in IFRIC Update in November 2019 — with some suggested changes to the drafting.
IAS 12 — Deferred tax related to a subsidiary's undistributed profits
Mar 03, 2020 10:00 AM
In this session, the Committee discussed the accounting for deferred tax related to an investment in a subsidiary.
IAS 12 — Tax consequences under multiple tax regimes
Nov 26, 2019 01:30 PM
In this session, the Committee discussed how an entity will account for deferred taxes when the recovery of the carrying amount of an asset gives rise to multiple tax consequences.
Implementation
Jan 23, 2019 10:30 AM
The Board discussed deferred tax relating to assets and liabilities arising from a single transaction (proposed amendments to IAS 12).
IAS 12 — Deferred tax – tax base of assets and liabilities
Jun 12, 2018 11:00 AM
In March 2018 the Committee discussed a submission about the recognition of deferred tax when a lessee recognises an asset and liability at the commencement date of a lease applying IFRS 16 Leases and whether the initial recognition exemption in paragraphs 15 and 24 of IAS 12 would apply to those temporary differences. The staff have conducted further research in exploring the standard-setting options and have identified two standard-setting options.
IAS 12 — Deferred tax – tax base
Mar 13, 2018 12:15 PM
The Committee received a request to interpret how IAS 12 should be applied when a lessee recognises an asset and liability at commencement of a lease (applying either IFRS 16 'Leases' or IAS 17 'Leases').
IAS 12 — Interest and penalties
Sep 12, 2017 01:05 PM
The Committee will be asked to finalise the agenda decision. Five comment letters were received: three agreed with not adding the issue onto the IC’s agenda and two disagreed.
IAS 12 — Deferred taxes in asset acquisitions
Mar 14, 2017 04:15 PM
The Committee was asked to finalise the (negative) agenda decision on this issue.

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