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Saturday 25 October 2014

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The IFRS Interpretations Committee analysed feedback from the consultation with IASB members

 29 January 2014


The IFRS Interpretations Committee analysed feedback from the consultation with IASB members and tentatively decided to confirm its recommended approach and to draft an amendment to IAS 12 that illustrates the application of the existing principles of IAS 12 in accounting for deferred tax assets for unrealised losses on debt instruments measured at fair value.

Read the January IASB Update.