Final Amendments – Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)
The IASB amendments to IAS 12 Income Taxes regarding deferred tax assets: The IASB has issued narrow-scope amendments to IAS 12 Income Taxes to clarify how to account for deferred tax assets related to debt instruments measured at fair value. The amendments are effective for annual periods beginning on or after January 1, 2017 with earlier application permitted, as reported
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