Amendments on IAS 12 (Profits Tax) - Income Tax

Topic area:
Status: 12.05.2021 |
Aktuell
Key words:
IFRS, Tax
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
Level 1
Amendment IAS 12 and IFRS 1 on deferred taxes (binding, Amendment, EU)
Level 2
–
Level 3 / Other
Amendments to IAS 12 (non-binding, 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)

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