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Accessibil-IT Inc.
IAS 12, Income Taxes, COVID-19, deferred tax assets, government assistance
2024-02-05T18:27:02-06:00
2024-02-05T18:22:20-06:00
2024-02-05T18:27:02-06:00
application/pdf
Accounting Standards Board - COVID-19 Resource - Income Taxes - What you need to know (April 2020)
CPA Canada
In response to COVID-19, this document discusses the need for entities to consider the impact on the measurement of deferred tax assets in accordance with IAS 12. It also discusses how to account for tax relief provided by the government in accordance with IFRS Standards.
IAS 12
Income Taxes
COVID-19
deferred tax assets
government assistance
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