Global Standards for the world economy

Tuesday 18 December 2018

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IFRS Interpretations Committee

Income Taxes: Recognition and measurement of deferred tax assets when an entity is loss-making


 Agenda decision

IAS 12 Income Taxes: Recognition and measurement of deferred tax assets when an entity is loss-making

The Interpretations Committee discussed a request for guidance on the recognition and measurement of deferred tax assets when an entity is loss making.

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