Welcome to the website of the IFRS Foundation and the IASB

Friday 21 November 2014

Banner graphic

Project news

IFRS Interpretations Committee recommends to propose amendment to IAS 12

 03 April 2014

The IFRS Interpretations Committee decided to recommend to the IASB a proposed amendment to IAS 12 that would clarify the accounting for deferred tax assets for unrealised losses on debt instruments measured at fair value.

Read the March IFRIC Update.