IFRS fokussiert – Vorgeschlagene Änderungen an IAS 12: Ansatz von aktiven und passiven latenten Steuern aus einer einzelnen Transaktion

Published on: 24 Jul 2019

This German-language newsletter explains the recently proposed amendments to IAS 12 Income Taxes that were published by the IASB on 17 July 2019 to clarify how companies account for deferred tax on leases and decommissioning obligations.


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