Chuẩn mực kế toán quốc tế IAS 12

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Chuẩn mực kế toán quốc tế IAS 12

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This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC) in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979). In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet and in April 2000 further amendments were made as a consequence of IAS 40 Investment Property. In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends. In April 2001 the International Accounting Standards Board resolved that...

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