IASB 3 December 2010
03 December 2010
The comment period for the exposure draft Deferred Tax: Recovery of Underlying Assets ended on 9 November 2010.
IASB 24 August 2010
24 August 2010
At this meeting, the Board discussed a summary of feedback received on the pre-ballot draft of the exposure draft Deferred Taxes: Recovery of Underlying Asset.
IASB July 2010
20 July 2010
At this meeting, the Board discussed deferred tax on remeasurement of investment properties at fair value, and tentatively decided:
IASB March 2010
17 March 2010
The Board discussed possible revisions to the objective and the scope of the income tax project.
IASB November 2009
17 November 2009
The Board discussed the scope of the income tax project. The Board instructed the staff to bring back proposals on which issues should be addressed in a limited scope project to amend IAS 12.
IASB / FASB October 2009
28 October 2009
The IASB staff presented an analysis of the comment letters received on the its exposure draft Income Tax.
IASB January 2009
23 January 2009
The Board considered whether the exposure draft on income tax should propose that entities should discount current tax refundable or payable.
IASB July 2008
22 July 2008
The Board had reviewed a pre-ballot draft of the exposure draft (ED) of amendments to IAS 12 Income Taxes. One Board member noted a possible wish to express an alternative view on the ED, depending on the decisions to be made on the issues at the meeting and further developments in drafting the ED.
IASB July 2007
19 July 2007
Resuming its discussion of the proposed revision of IAS 12 Income Taxes the Board tentatively decided that:
IASB April 2007
17 April 2007
The Board discussed whether to remove the existing exception to the temporary difference approach prohibiting the recognition of deferred tax liabilities on the initial recognition of goodwill. The Board decided to retain the exception