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Deloitte comment letter on tentative agenda decision on IAS 12 — Recognition and measurement of deferred tax assets when an entity is loss-making

Published on: Apr 07, 2014

Deloitte's IFRS Global Office has commented on the IFRS Interpretations Committee tentative decision not to take onto the Committee’s agenda a request for guidance on the recognition of deferred tax assets when an entity is loss-making.

Deloitte's IFRS Global Office agrees with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision but would suggest that the agenda decision could be made clearer by referring to “existing taxable temporary differences.”

Download the full comment letter below.


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