TAILIEUCHUNG - Chuẩn mực kế toán quốc tế IAS 12

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC) in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979). In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet and in April 2000 further amendments were made as a consequence of IAS 40 Investment Property. In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends. In April 2001 the International Accounting Standards Board resolved that. | IAS 12 International Accounting Standard 12 Income Taxes This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 12 Income Taxes was issued by the International Accounting Standards Committee IASC in October 1996. It replaced IAS 12 Accounting for Taxes on Income issued in July 1979 . In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet and in April 2000 further amendments were made as a consequence of IAS 40 Investment Property. In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then IAS 12 and its accompanying guidance have been amended by the following IFRSs IAS 1 Presentation of Financial Statements as revised in December 2003 IAS 8 Accounting Policies Changes in Accounting Estimates and Errors issued December 2003 IAS 21 The Effects of Changes in Foreign Exchange Rates as revised in December 2003 IAS 39 Financial Instruments Recognition and Measurement as revised in December 2003 IFRS 2 Share-based Payment issued February 2004 IFRS 3 Business Combinations issued March 2004 IAS 1 Presentation of Financial Statements as revised in September 2007 IFRS 3 Business Combinations as revised in January 2008 . The following Interpretations refer to IAS 12 SIC-21 Income Taxes Recovery of Revalued Non-Depreciable Assets issued July 2000 and subsequently amended SIC-25 Income Taxes Changes in the Tax Status of an Entity or its Shareholders issued July 2000 and subsequently amended IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies issued November 2005 and subsequently amended . IASCF 1065 IAS 12 Contents paragraphs INTRODUCTION IN1-IN14 INTERNATIONAL ACCOUNTING STANDARD 12 .

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