IFRS Foundation, 30 Cannon Street, London EC4M 6XH
20 - 23 July 2015
AGENDA ITEM
Papers
- AP12A: Narrow-scope amendment—IAS 12 Income Taxes—Recognition of Deferred Tax Assets for Unrealised Losses—due process followed
- AP12B: Sale or Contribution of Assets Between an Investor and its Associate or Joint Venture—deferral of the effective date of the September 2014 Amendment
- AP12C: IFRS 5 Non-current Assets Held for Sale and Discontinued Operations—next steps for a series of IFRS 5-related issues
- AP12D: Proposal for an annual improvement—clarification of the scope of the disclosure requirements in IFRS 12 Disclosure of Interests in Other Entities
