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EFRAG requests comments on its draft endorsement advice on Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)

EFRAG is consulting on both its assessment of the IASB Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12) against the technical criteria in the EU and on its assessment of whether the Amendments are conducive to the European public good.

The draft endorsement advice can be found here and the invitation to comment here.

Comments are requested by 13 May 2016.

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