{"id":76101,"date":"2016-11-15T22:01:49","date_gmt":"2016-11-15T22:01:49","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=a11912e5563355e7a28ba75464cbf0a1"},"modified":"2016-11-15T22:01:49","modified_gmt":"2016-11-15T22:01:49","slug":"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-2","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=76101","title":{"rendered":"We comment on the tentative agenda decision on IAS 12 \u2014 Recognition of deferred taxes when acquiring a single-asset entity that is not a business"},"content":{"rendered":"<p>We have commented on the IFRS Interpretations Committee&#8217;s publication in the September IFRIC Update of the tentative decision not to take onto the Committee&#8217;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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>We have commented on the IFRS Interpretations Committee&#8217;s publication in the September IFRIC Update of the tentative decision not to take onto the Committee&#8217;s agenda the issue of which an amendment to IAS 12 in respect of the accounting in consolidated&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/76101"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76101"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/76101\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}