IASB published amendments to IAS 12
On 23 May 2023, the International Accounting Standards Board (IASB) published 'International Tax Reform — Pillar Two Model Rules (Amendments to IAS 12)' to respond to stakeholders’ concerns about the potential …
Amendments to IAS 12 endorsed for use in the EU
On 11 August 2022, the amendments to IAS 12 Income Taxes titled Deferred Tax related to Assets and Liabilities arising from a Single Transaction were endorsed by the European Commission for use in the European …
IASB published amendments to IAS 12
On 7 May 2021, the International Accounting Standards Board (IASB) published Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction that clarify how companies acco…
Annual Improvements to IFRSs (cycle 2015–2017) endorsed for use in the EU
On 14 March 2019, the European Commission endorsed the Annual Improvements (cycle 2015–2017) for use in the EU. The EU effective date is the same as the IASB’s effective date (annual periods beginning on or aft…