This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.

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.