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Recognition of Deferred Tax Assets for Unrealised Losses

Recognition of Deferred Tax Assets for Unrealised Losses


 Narrow-scope amendments

IAS 12 Income Taxes: Recognition of Deferred Tax Assets for Unrealised Losses

The objective of this project is to clarify the accounting for deferred tax assets for unrealised losses on debt instruments measured at fair value. A revised draft amendment to IAS 12 Income Taxes was published for comment in August 2014.

Project stages

Deliberations

Issued documents

Completed: 3 May 2012
Stage 2: Completed 20 August 2014

Feedback on Revised ED

Deliberations

Expected completion date: Q4 2015



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