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 …
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…
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…