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Recognition Of Deferred Tax Assets For Unrealised

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IAS 12 – 2021 Issued IFRS Standards (Part A)

IAS 12 – 2021 Issued IFRS Standards (Part A)

www.ifrs.org

In January 2016 the Board issued Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12) to clarify the requirements on recognition of deferred tax assets related to debt instruments measured at fair value.

  Asset, Deferred, Recognition, Recognition of deferred tax assets for unrealised, Unrealised, Recognition of deferred tax assets

Notes to the Annual Financial Statements

Notes to the Annual Financial Statements

www.massmart.co.za

In general deferred tax liabilities ... goodwill or from the initial recognition of other assets and liabilities which affects neither the tax profit nor the accounting profit at the time of the transaction. ... unrealised losses provide evidence of an impairment of the asset transferred.

  Asset, Deferred, Recognition, Deferred tax, Unrealised

UNDERSTANDING DEFERRED TAX UNDER IAS 12 INCOME …

UNDERSTANDING DEFERRED TAX UNDER IAS 12 INCOME …

www.grantthornton.com.au

Deferred tax assets are recognised only to the extent that recovery is probable. This section covers: • the recoverability of deferred tax assets where taxable temporary differences are available • the length of ‘lookout periods’ for assessing the recoverability of deferred tax assets • the recognition of deferred tax assets in ...

  Asset, Deferred, Recognition, Deferred tax, Deferred tax assets, Of deferred tax assets, Recognition of deferred tax assets

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Recognition of Deferred Tax Assets for Unrealised, Recognition of deferred tax assets, DEFERRED TAX, Recognition, Assets, Unrealised, Deferred tax assets, Of deferred tax assets