34 paragraphs found in INT 125
• AASB 101 Presentation of Financial Statements • AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors • AASB 112 Income …
A change in the tax status of an entity or of its shareholders may have consequences for an entity by increasing or decreasing its tax liabilities or assets. This may, for example, occur upon the public listing of an entity’s equity instruments or upon …
A change in the tax status of an entity or its shareholders may have an immediate effect on the entity’s current tax liabilities or assets. The change may also increase or decrease the deferred tax liabilities and assets recognised by the entity, …
The issue is how an entity should account for the tax consequences of a change in its tax status or that of its shareholders. …
A change in the tax status of an entity or its shareholders does not give rise to increases or decreases in amounts recognised outside profit or loss. The current and deferred tax consequences of a change in tax status shall be included in profit or loss …
When applied or operative, this Interpretation supersedes Interpretation 125 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders issued in …
This Interpretation applies to annual reporting periods beginning on or after 1 January 2016. Earlier application is permitted for periods beginning on or after 1 January 2014 but before 1 January …
IAS 12.58 requires current and deferred tax to be included in the net profit or loss for the period, except to the extent the tax arises from a transaction or event that is recognised outside profit or loss either in other comprehensive income or directly …