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Thursday 27 August 2015

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IFRS Interpretations Committee

IAS 12 Income Taxes: Impact of an internal reorganisation on deferred tax amounts related to goodwill


 Agenda decision

IAS 12 Income Taxes: Impact of an internal reorganisation on deferred tax amounts related to goodwill

The issue relates to how to calculate deferred tax as a consequence of an internal reorganisation of an entity.

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