Amendments to IAS 12 - Deferred tax assets for unrealized losses

Topic area:
Status: 09.02.2016 |
Archiviert
Key words:
IFRS, Tax, Amendment
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
19.01.2016
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
Amending Regulation (EC) No 1126/2008 adopting certain international accounting standards IAS 12 and 23 and IFRS 3 and 11 (binding, Amendment, EU)
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)
IAS 12 - Income Taxes (non-binding, INT)

Source: IASB, ED/2014/3, 2016