The International Accounting Standards Board expects to issue Deferred Tax related to Assets and Liabilities arising from a Single Transaction, amending IAS 12 Income Taxes, on 7 May 2021.

eIFRS Professional and eIFRS Comprehensive subscribers will be able to download the document here. Comprehensive subscribers will also be sent a printed copy of the document, and printed copies will also be available to order from the Web Shop.

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Standards development
Standards, Amendments and Interpretations
IAS 12 Income Taxes

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