IFRS, IAS, International Financial Reporting Standards, International Accounting Standards, IASB

International Financial Reporting Standards (IFRS)
Notes

U.S. GAAP

IFRS, IAS

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International Standards and U.S. GAAP
(A comprehensive source of International and U.S. GAAP information)

International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
11210	Discounting of deferred tax assets and liabilities IAS 12-pr53 Deferred tax assets and liabilities are not discounted. IAS 12-pr54 IAS 12 does not require the discounting of deferred tax assets and liabilities IAS 12 does not permit the discounting of deferred tax assets and liabilities

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