IASB July 2008
22 July 2008
The Board had reviewed a pre-ballot draft of the exposure draft (ED) of amendments to IAS 12 Income Taxes. One Board member noted a possible wish to express an alternative view on the ED, depending on the decisions to be made on the issues at the meeting and further developments in drafting the ED.
IASB July 2007
19 July 2007
Resuming its discussion of the proposed revision of IAS 12 Income Taxes the Board tentatively decided that:
IASB April 2007
17 April 2007
The Board discussed whether to remove the existing exception to the temporary difference approach prohibiting the recognition of deferred tax liabilities on the initial recognition of goodwill. The Board decided to retain the exception
IASB January 2007
24 January 2007
The Board discussed the treatment under IAS 12 Income Taxes of an investment allowance (tax depreciation) in excess of the purchase price of an asset. The Board noted that arguments could be made for several possible treatments.
IASB February 2006
21 February 2006
The Board considered an analysis of the costs and benefits of the proposed amendments to IAS 12. The Board noted that a quantitative analysis was not possible but that it was helpful to have a qualitative analysis for each amendment proposed. Such an analysis should be developed for all Exposure Drafts henceforth.
IASB December 2005
14 December 2005
The Board considered the following issues that arose from drafting the amendments to IAS 12 and from letters from constituents
IASB and FASB Meeting October 2005
24 October 2005
The boards considered two issues:
(a) uncertain tax positions and
(b) the effect of using the undistributed rate to measure tax assets and liabilities for entities that regard themselves as tax-exempt because of tax deductions available on distributions.
IASB September 2005
21 September 2005
The Board considered two issues:
uncertain tax positions and
special deductions.
IASB July 2005
21 July 2005
The Board considered papers on two issues:
guidance on tax base and
special deductions.
IASB June 2005
23 June 2005
The Board considered papers on two issues:
Disclosures
Uncertain tax positions