Endorsement of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)
Initiative
Official name
EFRAG’s Letter to the European Commission Regarding Endorsement of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)
Type
Recommendation
Level 3 / Other
Initiator
EFRAG
Submitted
14.07.2021
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
–
Level 2
–
Level 3 / Other
Amendments on IAS 12 (Profits Tax) - Income Tax
(non-binding, INT)
Source: EFRAG, EFRAG’s Letter to the European Commission Regarding Endorsement of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12), 2021