Amendments to IAS 12 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction
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
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
Amendment IAS 12 and IFRS 1 on deferred taxes
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
Amendments to IAS 12 - Deferred tax assets for unrealized losses
(non-binding, Amendment, INT)
Annual Improvements Projects 2015-2017 - IAS 12, IAS 23, IAS 28
(non-binding, INT)
Endorsement of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)
(non-binding, EU)
IAS 12 - Income Taxes
(non-binding, INT)
Source: IASB, Deferred Tax related to Assets and Liabilities arising from a Single Transaction, 2021