Amendments to IAS 12 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction

Topic area:
Key words:
IFRS, Tax, Amendment
Initiative
Official name
Deferred Tax related to Assets and Liabilities arising from a Single Transaction
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
17.07.2019
Doc. code
-
Summary
Status
Status

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Current version
Final version
07.05.2021
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

Source: IASB, Deferred Tax related to Assets and Liabilities arising from a Single Transaction, 2021