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Thursday 26 November 2015

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IAS 12 Income Taxes

Income taxes

 IAS 12 Income Taxes

Project objective

The research on Income Taxes aims to better understand the needs of financial statement stakeholders and stimulate discussion before the upcoming three-yearly agenda consultation on whether the Standard should undergo fundamental change or continue to focus on ‘narrow-scope’ amendments.

Project stages

Issued documents

Issued documents


  • Research of the problems with the current requirements and how tax information is used when making decisions

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