OIC comments on IFRS Interpretation Committee tentative agenda decisions January 2014 – IAS 12

29 April 2014

The OIC comment letters on the IFRS Interpretation Committee tentative agenda decisions of January 2014 regarding two issues about IAS 12 are now available.

Please find the documents herewith attached.

Attachments

Commenti OIC su IFRS IC Tentative agenda Decisions - Gennaio 2014 - IAS 12 Impact of an internal reorganization on deferred tax amounts related to goodwill

Commenti OIC su IFRS IC Tentative agenda Decisions - Gennaio 2014 - IAS 12 Threshold of recognition of an asset in the situation in which the tax position is uncertain