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Publication: Use of IFRS Standards around the world [PDF], How the IFRS Interpretations Committee helps support consistent application, Supporting materials for the IFRS for SMEs Standard, Educational material: the effects of climate-related matters on financial statements prepared applying IFRS Standards, IFRS Interpretations Committee agenda decisions, Deferred Tax related to an Investment in a Subsidiary—IAS 12, Multiple Tax Consequences of Recovering an Asset—IAS 12, Interest and penalties related to income taxes (IAS 12 and IAS 37), Deferred taxes when acquiring a single asset entity that is not a business (IAS 12), Expected manner of recovery of intangible assets with indefinite useful lives (IAS 12), Recognition of deferred taxes for the effect of exchange rate changes (IAS 12), Applicable tax rate for the measurement of deferred tax relating to an investment in an associate (IAS 12), Recognition of current income tax on uncertain tax positions (IAS 12), Recognition of deferred tax for a single asset in a corporate wrapper (IAS 12), Impact of an internal reorganisation on deferred tax amounts related to goodwill (IAS 12), Recognition and measurement of deferred tax assets when an entity is loss making (IAS 12), Presentation of payments on non-income taxes (IAS 1 and IAS 12), Market value uplifts introduced in a new income tax regime (IAS 12), Rebuttable presumption—manner of recovery of investment property (IAS 12), Deferred tax arising from unremitted foreign earnings (IAS 12), Deferred tax relating to finance leases (IAS 12), Carryforward of unused tax losses and tax credits (IAS 12), Discounting current tax payables and classification of interest and penalties (IAS 12). 2020 PIB. 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Accessibility   |   Privacy   |   Terms and Conditions   |   Trade mark guidelines   |   All legal information   |   Using our website. 10157/2019 ii sanjay kumar rai shantanu sagar versus the state of uttar pradesh and anr. A full summary of the November Board and joint IASB-FASB meetings can be found in the IASB Update . Along with the IAS Civil Services exam prelims 2020 question paper, the candidates can also check the IAS 2020 Prelims question paper analysis (Subject wise analysis will be available here on this blog). IAS 2020 Fee: ` 12,000 + GST 18 OCTOBER 2020 TEST STARTS ... Syllabus: From Topic No. A. GS 1 Related GEOGRAPHY 1. The IAS exam 2020-21 will be conducted from 08 January 2021 to 17 January 2021. IFRS 12.4, B2–B6he disclosures may be aggregated for interests in similar entities, with the method of aggregation T being disclosed. However, vision ias prelims test series 2020 is very important to crack any UPSC, IAS, Civil Services examination in India. 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