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IFRS in Focus — Accounting for the effects of the U.S. tax reform legislation under IFRS

Published on: Jan 22, 2018

On December 22, 2017, the U.S. tax legislation commonly known as the Tax Cuts and Jobs Act was signed into law by the president. As a result, recognition of the tax effects of the Act is required in the interim and annual periods that include December 22, 2017. This newsletter looks at the accounting for the effects of the Act under IAS 12, Income Taxes.


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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.