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IASB issues narrow-scope amendments to IAS 12 Income Taxes

Article publié le 1 January 16

The International Accounting Standards Board® (the Board) today issued amendments to IAS 12 Income Taxes. The amendments,Recognition of Deferred Tax Assets for Unrealised Losses(Amendments to IAS 12), clarify how to account for deferred tax assets related to debt instruments measured at fair value.Read the full press release and access the amendment here.

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