EFRAG seeks comments on its draft endorsement advice on Amendments to IAS 12
14 July 2021.
EFRAG is consulting on both its assessment of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) (‘the Amendments’) against the technical criteria in the EU and on its assessment of whether the Amendments are conducive to the European public good. Comments are requested by 30 September 2021.
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