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IASB proposes amendments to accounting for deferred tax

The IASB has published for public comment proposed changes to the IFRS Standard for income tax, IAS 12. The amendments clarify how companies account for deferred tax on leases and decommissioning obligations.

The Exposure Draft Deferred Tax related to Assets and Liabilities arising from a Single Transaction is open for comment until 14 November 2019.

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