19. January 2016

IASB publishes amendments to IAS 12

The International Accounting Standards Board (IASB) today issued amendments to IAS 12 Income Taxes. The amendments, Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12), clarify how to account for deferred tax assets related to debt instruments measured at fair value… further information

The Amendment is available under this link.