Amendments to IAS 12
Initiative
Official name
Recognition of Deferred Tax Assets for Unrealised Losses Amendments to IAS 12
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
20.08.2014
Doc. code
ED/2014/3
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
Associated initiatives
Level 1
Level 2
–
Level 3 / Other
Amendments on IAS 12 (Profits Tax) - Income Tax
(non-binding, INT)
Source: IASB, ED/2014/3, 2016