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Heads Up: IASB Proposes Changes to Income Tax Accounting

Volume 16, Issue 17


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The attached issue of Heads Up discusses the IASB’s recently issued Exposure Draft, Income Tax, which contains proposals for an International Financial Reporting Standard on income taxes that would replace the current guidance under IAS 12, Income Taxes, and its related interpretations.

Read more in the file attached below or visit the Heads Up Archive for past issues.

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), AICPA, Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretative accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer. Additionally, Technical Library subscribers receive periodic e-mails highlighting recent additions to the Technical Library.

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