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Deloitte e-learning — IAS 12 (part 2)

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We comment on two IFRS Interpretations Committee tentative agenda decisions
13 May 2020
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 12 and IFRS 16, as published in the March 2020 IFRIC Update.
ESMA publishes 24th enforcement decisions report
03 Apr 2020
The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IFRS 15 (three decisions), IFRS 7, IFRS 9/IAS 12, IFRS 10, IAS 34, and IFRS 15/IFRS 16.
We comment on two IFRS Interpretations Committee tentative agenda decisions
14 Feb 2020
We have published our comment letters on IFRS Interpretations Committee tentative agenda decisions related to IAS 12 and IAS 38, as published in the November 2019 IFRIC Update.
EFRAG final comment letter on proposed amendments to IAS 12
15 Nov 2019
The European Financial Reporting Advisory Group (EFRAG) has issued its final comment letter on the IASB exposure draft ED/2019/5 'Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction - Proposed amendments to IAS 12'.
We comment on the IASB's proposed amendments to IAS 12
14 Nov 2019
We have responded to the IASB exposure draft ED/2019/5 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction', which was published by the IASB in July 2019 to clarify how companies account for deferred tax on leases and decommissioning obligations.
ESMA announces enforcement priorities for 2019 financial statements
22 Oct 2019
The European Securities and Markets Authority (ESMA) has announced the priority issues that the assessment of listed companies' 2019 financial statements will focus on.
EFRAG draft comment letter on proposed amendments to IAS 12
13 Sep 2019
The European Financial Reporting Advisory Group (EFRAG) has issued a draft comment letter on the IASB exposure draft ED/2019/5 ‘Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction — Proposed amendments to IAS 12'.
IASB publishes proposed amendments to IAS 12
17 Jul 2019
The International Accounting Standards Board (IASB) has published an exposure draft 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12)' that aim at clarifying how companies account for deferred tax on leases and decommissioning obligations. Comments are requested by 14 November 2019.
ESMA issues statement on the application of IAS 12
15 Jul 2019
The European Securities and Markets Authority (ESMA) has issued a public statement to help promote consistent application of IAS 12, ‘Income Taxes’.
European Union formally adopts amendments resulting from the 2015-2017 cycle of annual improvements
15 Mar 2019
The European Union has published a Commission Regulation endorsing 'Annual Improvements to IFRS Standards 2015–2017 Cycle'.

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