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

Last updated: 10 September 2014

This Exposure Draft, published by the International Accounting Standards Board (IASB), contains proposed amendments to IAS 12,Income Taxes. The proposed amendments are in response to a request to the IFRS Interpretations Committee (the Interpretations Committee) to clarify the recognition of a defer
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