United States

In the Headlines: Deferred Tax Assets on Unrealised Losses

Aug 25, 2014
From the Financial Reporting Network and the IFRS Institute

In the Headlines 14-15 summarizes the IASB Exposure Draft, Recognition of Deferred Tax Assets for Unrealised Losses (Proposed Amendments to IAS 12), which would clarify how to account for deferred tax assets related to debt instruments measured at fair value. The comment period ends December 18.

Read In the Headlines 14-15