The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses(Amendments to Ind AS 12, Income Taxes), has been issued by the Accounting Standards Board of the ICAI, corresponding to amendments to IAS 12 for public comments with last date as February 20, 2017. The Exposure Draft is hosted on the website of the Institute of Chartered Accountants of India (www.icai.org). The downloadable version of the Exposure Draft is available at: http://resource.cdn.icai.org/44435asb34333.pdf
The Exposure Draft is open for comment until 20th February, 2017
| Due process documents |
| Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments in Ind AS 12 Income Taxes) [PDF] |