ICAI’s Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments in ‘Ind AS 12, Income taxes’) for comments latest by 20 Feb. 2017
AASB of the ICAI has invited comments from stakeholders on Exposure Draft of changes proposed in ‘Ind AS 12 Income Taxes’ for Recognition of Deferred Tax Assets for Unrealised Losses (Deductible temporary differences) latest by 20 Feb. 2017. Comments may be submitted indicating the specific paragraph or group of paragraphs to which they relate with a clear rationale and suggestion for alternative wording, wherever required, as under:
1.Electronically: visit the link and submit comments at https://www.icai.org/comments/asb/
3.Postal: Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi – 110 002
For any further clarifications on any aspect of this Exposure Draft, please contact by e-mail at firstname.lastname@example.org. It may be noted that effective date of amendments to Ind AS will be notified by the MCA in due course.