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Commission Regulation (EU) No 2017/1989 of 6 November 2017

The Commission Regulation (EU) No 2017/1989 of 6 November 2017, published in the Official Journal of the European Union L 291 on 9 November 2017, adopts Amendments to IAS 12 Income Taxes – Recognition of Deferred Tax Assets for Unrealised Losses.
The amendments aim to clarify how to account for deferred tax assets related to debt instruments measured at fair value.
Each company shall apply the amendments, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2017.

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