Transcription of 《準則修正》 IAS 12 之修正「未實現損失之遞延所得稅資產之認 …
1 January 2016 156 12 +886 (2) 2545-9988 1 2016 IFRS 2017 1 1 I F R I C I F R S I A S 1 2 ias 12 January 2016 156 12 +886 (2)
2 2545-9988 2 2016 IFRS I A S 1 2 I A S 1 2 I F R I C I A S 1 2 January 2016 156 12 +886 (2)
3 2545-9988 3 2016 IFRS I A S B I A S 1 2 2017 1 1 I A S 8 I F R S s [ IFRS in Focus IASB issues amendments to ias 12 to clarify the recognition of deferred tax assets for unrealised losses related to debt instruments measured at fair value ] IFRS 2016
