update

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 by the Standard.

Learn more

 

Visit TheGAAP.net daily to be kept up to date on accounting information, trends and changes.

 

Visit also for your CPD needs:

 

http://thegaap.net/professionaldevelopment/

 

Thank you for making TheGAAP.net your source for keeping up to date on accounting.

Share this:

Leave a Comment