Recognition of Deferred Tax Assets for Unrealised Losses

Amendments to FRS 7: Disclosure Initiative and Amendments to FRS 12: Recognition of Deferred Tax Assets for Unrealised Losses

11 Mar 2016 – ASC has issued Amendments to FRS 7: Disclosure Initiative and Amendments to FRS 12: Recognition of Deferred Tax Assets for Unrealised Losses, effective for annual periods beginning on or after 1 January 2017.

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