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Wednesday 23 July 2014

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IFRS Interpretations Committee

Income Taxes: Recognition of deferred tax for a single asset in a corporate wrapper


 Tentative agenda decision

IAS 12 Income Taxes: Recognition of deferred tax for a single asset in a corporate wrapper

Request for clarification of the calculation of deferred tax in circumstances in which the entity holds a subsidiary which has a single asset within it.

Project stages

Deliberations

The Interpretations Committee expects to discuss this issue at future meetings, in which the timing of the project will be considered