Amendment IAS 12 and IFRS 1 on deferred taxes

Topic area:
Status: 16.08.2022 |
Archived
Key words:
IFRS, Tax, Amendment
Initiative
Official name
COMMISSION REGULATION (EU) 2022/1392 of 11 August 2022 amending Regulation (EC) No 1126/2008 as regards International Accounting Standard 12
Type
Regulation
Level 1
Initiator
EU
Submitted
Doc. code
2022/1392
Summary
Status
Status

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Current version
Final version
11.08.2022
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Amendments to IAS 12 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction (non-binding, Amendment, INT)

Source: EU, 2022/1392, 2022