Global Standards for the world economy

Saturday 16 January 2021

ProjectsWork plan for IFRSIAS 12 Income Taxes—Expected manner of recovery of intangible assets with indefinite useful livesBoard discussion and papers

IAS 12 Income Taxes—Expected manner of recovery of intangible assets with indefinite useful lives

Board discussion and papers

Stage 1: Current stage

DateTitlePodcast UpdateRecording

November 2016
(IFRS IC)

Agenda Paper 3: IAS 12 - Income Taxes: Expected manner of recovery of intangible assets with indefinite useful lives [PDF]

July 2016
(IFRS IC)

Agenda Paper 2: IAS 12 Income Taxes: Expected manner of recovery of indefinite life intangible assets when measuring deferred tax [PDF]

May 2016
(IFRS IC)

Agenda Paper 10: IAS 12 - Income Taxes: Expected manner of recovery when calculating DT on indefinite life intangible assets [PDF]