The International Accounting Standards Board has issued amendments to IAS 12 ‘income taxes’, to clarify how to account for deferred tax assets related to debt instruments measured at fair value. The amendments must be applied for annual periods beginning on or after 1 January 2017. See www.bit.ly/1QbcH4t.
The International Accounting Standards Board has issued amendments to IAS 12 ‘income taxes’, to clarify how to account for deferred tax assets related to debt instruments measured at fair value. The amendments must be applied for annual periods beginning on or after 1 January 2017. See www.bit.ly/1QbcH4t.
