Comments on the Exposure Draft "Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12"
December 18, 2014
On December 18, 2014, the JICPA submitted comments on the Exposure Draft "Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12"
JICPA's comment letter to the IASB can be obtained at:
https://jicpa.or.jp/specialized_field/files/4-11-0-2e-20141218.pdf