It also offers expert insights, viewpoints, and a large number of illustrations. These illustrations provide useful, practical examples of the choices and disclosures made by other IFRS preparers. Time saving features such as interoffice memoranda, including one outlining the main differences between IFRS and U.S. GAAP, are also provided.
The sections contained in Analysis of IAS 12, Income Taxes are:
(1) Analysis of IAS 12, Income Taxes
(2) Interoffice Memoranda
(3) IAS 12, Income Taxes (with amendments for annual periods beginning on or after January 1, 2015)