Income taxes

Title Description
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 Completed 2021. The IASB issued 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)' on 7 May 2021.
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.

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