does not reflect the future tax impacts of leases (Approach 1); or. ... KPMG in China “Stemming from a relatively narrow question about deferred taxes on unrealised losses on debt instruments, the amendments address a much broader area of Chaque trimestre, nous rédigeons un sommaire des normes nouvellement entrées en vigueur et des normes à venir, ainsi que d’autres développements en matière de comptabilité et de présentation de l’information financière. Registered office: 15 Canada Square, London, E14 5GL, UK. Les avis de refus sont disponibles dansla section du cabinet mondial de Deloitte. IAS 12 Income Taxes: Multiple tax consequences of recovering an asset (IAS 12) Final: April 2020: How should an entity account for deferred tax when the recovery of the carrying amount of an asset gives rise to multiple tax consequences? A noter, depuis la parution d’IFRS en bref n°11, la parution d'un numéro de la newsletter en langue anglaise de KPMG, également consacré au dernier exposé-sondage de l'IASB proposant des modifications à IAS 23 Coût d'emprunts (IFRS Briefing Sheet Issue 50 - Exposure draft of Proposed Amendements to IAS 23 Borrowing Costs). KPMG et le logo de KPMG sont des marques déposées ou des marques de commerce de KPMG International. IAS 1 and IAS 12 — Presentation of payments on non-income taxes (juillet 2012) 5. The net fee for the IAS Quick Check starts at EUR 1,450. KPMG in the Netherlands “The proposed . ... considered that an asset or liability can only have one tax base on the grounds that all references to "tax base" in IAS 12 are singular rather than plural and an agenda decision published in March 2015 implied this. Hours of Operation: Monday through Friday. IAS 12: Income Taxes. This existing diversity reduces comparability between companies and impairs the usefulness of the information for users of the financial statements. IAS 12 – Recognition of deferred tax for single assets in a corporate entity (new) IAS 16 – Recognition of insurance recoveries (new) IFRS 10 – Transitional requirements (new) Info. Le concessionnaire a accès à l’exploitation de l’infrastructure afin de fournir un service public pour le compte du concédant conformément aux dispositions du contrat. New York, NY 10154-0102. As illustrated below, the effective tax rate under the proposed amendments – i.e. Le cabinet KPMG a publié en juin dernier une synthèse très lisible des dispositions majeures des normes comptables internationales IFRS... Voir l'article Modification d’IAS 12 : Comptabilisation d’actifs d’impôt différé au titre de pertes latentes (1) 01/01/17; Q4 2017 ? Our worked example (PDF 880 KB) illustrates how the proposed amendments would apply in practice and the effect on the effective tax rate. KPMG International provides no client services. Register now and set up your personalized dashboard around {tag_name} and all the other topics that interest you. Narrower application of IAS 12’s initial recognition exemption would improve comparability, Proposals reaffirm the underlying principle of IAS 12, which is to reflect future tax consequences of transactions or events. 1. KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (“KPMG International”), each of which is a separate legal entity. Investments in Associates and Joint Ventures. Améliorations annuelles 2014- 2016 (1) (2) 01/01/17; Q4 2017 ? en langue anglaise de KPMG intitulée « In the Headlines » : In the Headlines n°2011/33 présente IFRIC 20 Stripping Costs in the Production Phase of a Surface mine: cette interprétation, publiée le 19 octobre 2011, indique les conditions dans lesquelles les frais de découverture engagés pendant la phase de production d’une mine à ciel ouvert sont capitalisés ; elle est applicable a * Discounts cannot be combined and must be applied at time of initial registration. special promotions, or general inquiries, please contact us as follows: Phone: +1 (201) 505-6062 Scope (paras. Get the latest KPMG thought leadership directly to your individual personalized dashboard. amendments would result in the tax accounting better reflecting the economics of the transaction in which the asset and the liability are integrally linked.” Fred Versteeg KPMG’s global IFRS income tax leader. 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