Exposure Draft and comment letters—Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)

 

On 3 May 2012 the International Accounting Standards Board (IASB) published for public comment an Exposure Draft of proposed amendments to eleven International Financial Reporting Standards (IFRSs) under its annual improvements project. The project provides a streamlined process for dealing efficiently with a collection of narrow‑scope amendments to IFRSs.

The proposed amendments reflect issues discussed by the IASB in the project cycle that began in 2010. These amendments meet the criteria for the annual improvements process that were approved by the IFRS Foundation Trustees in February 2011 as part of a revision to the Due Process Handbook for the IASB.

The Exposure Draft was open for comment until 5 September 2012.

 

Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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