Market leading insight for tax experts
View online issue

Deferred tax assets: debt instruments

printer Mail

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.

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.

Issue: 1294
Categories: News
EDITOR'S PICKstar
Top