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Due Process documentation and DPOC correspondence

Due Process documentation and DPOC correspondence


Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12)


Due Process documentation of the Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12) project.

2015

 

July 2015 Staff email to DPOC [PDF]
July 2015 IASB Meeting paper 12A: Narrow-scope amendment: IAS 12 Income Taxes—Recognition of Deferred Tax Assets for Unrealised Losses - Due process steps followed [PDF]

2014

 

June 2014 Staff e-mail to DPOC [PDF]
June 2014 IASB Meeting paper 12D(ii): Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12)–Summary of Due Process followed [PDF]

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