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Thursday 31 July 2014

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IFRS Interpretations Committee

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


 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

Stage completed: 15 July 2014