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IASB issues Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)

IASB has issued targeted amendments to IAS 12, the IFRS Standard on income taxes, to specify how companies should account for deferred tax on transactions such as leases and decommissioning obligations.
The amendments are effective for annual reporting periods beginning on or after 1 January 2023, with early application permitted.

For further information, please refer to the IASB website

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