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IAS 12 — Proposed amendments to IAS 12

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Annual improvements — 2009-2011 cycle
Completed 2012. The IASB issued 'Annual Improvements 2009–2011 Cycle' on 17 May 2012.
Annual improvements — 2010-2012 cycle
Completed 2013. The IASB issued 'Annual Improvements to IFRSs 2010–2012 Cycle' on 12 December 2013.
Annual improvements — 2015-2017 cycle
Completed 2017. The IASB issued 'Annual Improvements to IFRS Standards 2015–2017 Cycle' on 12 December 2017.
IAS 12 — Accounting for uncertainties in income taxes
Completed 2017. The IASB issued IFRIC 23 'Uncertainty over Income Tax Treatments' on 7 June 2017.
IAS 12 — Deferred tax related to assets and liabilities arising from a single transaction
The IFRS Interpretations Committee received a submission about IAS 12 and the recognition of deferred tax in relation to leases and decommissioning obligations and came to the conclusion that the matter was relevant and widespread, as there are various kinds of contracts and fact patterns affected. The IASB took the matter over and published an exposure draft of proposed amendments on 17 July 2019 with comments requested by 14 November 2019.
IAS 12 — Recognition of deferred tax assets for unrealised losses
Completed 2016. The IASB issued 'Recognition of Deferred Tax Assets for Unrealised Losses' on 19 January 2016.
IAS 12 — Recovery of underlying assets
Completed 2010. The IASB issued 'Deferred Tax: Recovery of Underlying Assets (Amendments to IAS 12)' on 20 December 2010.
IAS 29 – First-time adoption of IAS 29
Completed 2005. IFRIC 7 'Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies' was issued on 24 November 2005.
Income taxes — Comprehensive project
Originally an IASB-FASB convergence project to eliminate differences between IFRS and US GAAP on accounting for income taxes, this project has subsequently become an IASB-only research project. Preliminary work on this research project is not expected to commence until after the 2015 agenda consultation.

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