Exposure draft consultation

07/10/2019
CL 001 - Thyssenkrupp - EFRAG Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Proposed amendments to IAS 12 .pdf .pdf
Comment Letter Received
25/10/2019
CL 002 - FSR - EFRAG Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Proposed amendments to IAS 12.pdf
Comment Letter Received
25/10/2019
CL 003 - DRSC - EFRAG Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Proposed amendments to IAS 12.pdf
Comment Letter Received
25/10/2019
CL 004 - CNC - EFRAG Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Proposed amendments to IAS 12.pdf
Comment Letter Received
29/10/2019
CL 005 - ICAC - EFRAG Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Proposed amendments to IAS 12.pdf
Comment Letter Received
31/10/2019
CL 006 - DASB - EFRAG Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Proposed amendments to IAS 12.pdf
Comment Letter Received
04/11/2019
CL 007 - NASB- EFRAG Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Proposed amendments to IAS 12 .pdf
Comment Letter Received
05/11/2019
CL 008 - ICAEW - EFRAG Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Proposed amendments to IAS 12.pdf
Comment Letter Received
13/09/2019
Draft Comment letter - Deferred Tax related to Assets and Liabilities arising from a Single Transaction.pdf
Draft comment letter
14/11/2019
EFRAG Final Comment Letter IAS 12 ED-2019-5 Deferred Tax related to assets and liabilities arising from a single transaction (14 November).pdf
Comment Letter

Endorsement consultation

24/09/2021
CL01 - CNC - EFRAG DEA on Deferred Tax related to assets and liabilities arising from a single transaction.pdf
Comment Letter Received
29/09/2021
CL02 - ICAC - EFRAG DEA on Deferred Tax related to assets and liabilities arising from a single transaction.pdf
Comment Letter Received
29/09/2021
CL03 - OIC - EFRAG DEA on Deferred Tax related to assets and liabilities arising from a single transaction.pdf
Comment Letter Received
15/10/2021
CL04 - AFRAC - EFRAG DEA on Deferred Tax related to assets and liabilities arising from a single transaction.pdf
Comment Letter Received
19/10/2021
CL05 - DASC - EFRAG DEA on Deferred Tax related to assets and liabilities arising from a single transaction.pdf
Comment Letter Received
21/10/2021
CL06 - DASB - EFRAG DEA on Deferred Tax related to assets and liabilities arising from a single transaction.pdf
Comment Letter Received
10/06/2021
Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) - Invitation to comment.docx
Draft endorsement advice
07/07/2021
Draft Endorsement Advice - Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12).pdf
Draft endorsement advice
30/11/2021
EFRAG's letter to the EC - Amendment to IAS 12 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction.pdf
Endorsement Advice