Deloitte comment letter on tentative agenda decision on IAS 12 — Deferred tax related to an investment in a subsidiary

Published on: 13 May 2020

We have commented on the IFRS Interpretations Committee's publication in the March 2020 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on how an entity, in its consolidated financial statements, accounts for deferred tax related to its investment in a subsidiary.

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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