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Friday 21 November 2014

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Recognition of Deferred Tax Assets for Unrealised Losses


 Comment letter summary

On 3 May 2012 the International Accounting Standards Board (IASB) published for public comment an Exposure Draft of proposed amendments to eleven International Financial Reporting Standards (IFRSs) under its annual improvements project. The project provides a streamlined process for dealing efficiently with a collection of narrow‑scope amendments to IFRSs.

 

The proposed amendments reflect issues discussed by the IASB in the project cycle that began in 2010. These amendments meet the criteria for the annual improvements process that were approved by the IFRS Foundation Trustees in February 2011 as part of a revision to the Due Process Handbook for the IASB

Comment letter deadline

 

The Exposure Draft was open for comment until 5 September 2012.

Respondent type

  • Respondent Type Number Percentage
  •  
    Preparer
    25
    33%
  •  
    Standard-setter
    21
    28%
  •  
    Accountancy body
    14
    19%
  •  
    Accounting firm
    7
    9%
  •  
    Users
    3
    4%
  •  
    Regulator
    2
    3%
  •  
    Other
    3
    4%
  • Total 75 100%