IAS 12 - Income Taxes

Topic area:
Status: 01.10.1996 |
Archived
Key words:
IFRS, Tax
Initiative
Official name
IAS 12 Income Taxes
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
01.10.1996
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 to IAS 12 - Temporary relief from deferred tax accounting for OECD Pillar Two taxes (non-binding, Amendment, INT)
Amendments to IAS 12 - Deferred tax assets for unrealized losses (non-binding, Amendment, INT)
Amendments to IAS 12 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction (non-binding, Amendment, INT)

Source: IASB, IAS 12 Income Taxes, 1996