Amendment IAS 12 and IFRS 1 on deferred taxes
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
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
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Level 2
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Level 3 / Other
Amendments on IAS 12 (Profits Tax) - Income Tax
(non-binding, INT)
Source: EU, 2022/1392, 2022