Global Standards for the world economy

Friday 24 February 2017

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IAS 12 Income Taxes—Expected manner of recovery of intangible assets with indefinite useful lives


 Issues Rejected—Agenda Decisions

IAS 12 Income Taxes—Expected manner of recovery of intangible assets with indefinite useful lives

The Interpretations Committee received a request to clarify how ane entity determines the expected manner of recovery of an intangible asset with an indefinite useful life for the purposes of measuring deferred tax.

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