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. |