IAS 12 Amendments: Recognition of Deferred Tax Assets for Unrealised Losses

Completed
Published in the Official Journal
Rasmus Sommer

Exposure draft consultation

21/11/2014
CL001 - ASCG - EFRAG DCL on IASB ED-2014-3.pdf
Comment Letter Received
27/11/2014
CL002 - Bankenverband - EFRAG DCL on IASB ED-2014-3.pdf
Comment Letter Received
01/12/2014
CL003 - DASB - EFRAG DCL on IASB ED-2014-3.pdf
Comment Letter Received
03/12/2014
CL004 - ICAC - EFRAG DCL on IASB ED-2014-3.pdf
Comment Letter Received
04/12/2014
CL005 - BusinessEurope - EFRAG DCL on IASB ED-2014-3.pdf
Comment Letter Received
16/12/2014
CL006 - ESMA - EFRAG DCL on IASB ED-2014-3.pdf
Comment Letter Received
16/12/2014
CL007 - German Insurance Association - EFRAG DCL on IASB ED-2014-3.pdf
Comment Letter Received
16/12/2014
CL008 - ANC - EFRAG DCL on IASB ED-2014-3.pdf
Comment Letter Received
08/01/2015
Comment letter on ED-2014-3.pdf
Comment Letter
05/09/2014
Draft comment letter on ED-2014-3.pdf
Draft comment letter

Endorsement consultation

04/04/2016
Draft Endorsement Advice on Amendments to IAS 12 - Invitation to comment .docx
Draft endorsement advice
08/04/2016
Draft Endorsement Advice on Amendments to IAS 12 - Letter to EC.pdf
Draft endorsement advice
08/06/2016
Endorsement Advice on Amendments to IAS 12.pdf
Endorsement Advice
10/05/2016
IAS 12_amendments_DEA_CL01 - FRC.pdf
Comment Letter Received
10/05/2016
IAS 12_amendments_DEA_CL02 - ICAC.pdf
Comment Letter Received
13/05/2016
IAS 12_amendments_DEA_CL03 - SAP.pdf
Comment Letter Received
17/05/2016
IAS 12_amendments_DEA_CL04 - OIC.pdf
Comment Letter Received