On 17 May 2012, the International Accounting Standards Board issued Annual Improvements 2009–2011 Cycle. The amendments have an effective date of 1 January 2013, but earlier adoption is permitted.
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The objective of this project was to resolve perceived inconsistencies between IAS 12 Income Taxes and IAS 32 Financial Instruments: Presentation with regard to recognising the consequences of income tax relating to distributions to holders of an equity instrument and to transaction costs of an equity transaction.
Consulta realizada na Okai.
