Deloitte comment letter on tentative agenda decision on IAS 12 — Deferred tax on associates

Published on: 25 Mar 2015

We have commented on the IFRS Interpretations Committee's publication in the November IFRIC Update of the tentative decision not to take onto the Committee’s agenda a request for guidance on the selection of an appropriate tax rate for the measurement of deferred tax relating to an investment in an associate in a multi-tax rate jurisdiction.

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

Download the full comment letter below.


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