We comment on the tentative agenda decision on IAS 12 — Recognition of deferred taxes when acquiring a single-asset entity that is not a business

Posted by on 15 November, 2016
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We have commented on the IFRS Interpretations Committee’s publication in the September IFRIC Update of the tentative decision not to take onto the Committee’s agenda the issue of which an amendment to IAS 12 in respect of the accounting in consolidated financial statements for the purchase of a single-asset entity that does not meet the definition of a business in IFRS 3.

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