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  • 4 years ago
January 2014 IFRS IC meeting summary

January 2014 IFRS IC meeting summary

IAS 12 Income Taxes Threshold of recognition of an asset on uncertain tax position, IAS 1 Presentation of Financial Statements Issues related to the application of IAS 1, IFRS 11 Joint Arrangements classification of joint arrangements, IFRS 10 Consolidated Financial Statements An investment entity subsidiary that also provides investment related services