Global Standards for the world economy

Sunday 26 March 2017

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Income Taxes: Selection of applicable tax rate for measurement of deferred tax relating to investment in associate


 Agenda decision

IAS 12 Income Taxes: Selection of applicable tax rate for the measurement of deferred tax relating to an investment in an associate

The issue to clarify the selection of the applicable tax rate for the measurement of deferred tax relating to an investment in an associate in a multi-tax rate jurisdiction.

Project stages

Deliberations

Stage completed: March 2015

Deliberations

Stage completed: March 2015