2011-12-20 Assessment of deferred tax assets under IFRS - Key IFRS Reminders

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This newsletter discusses key IFRS reminders for Assessment of deferred tax assets under IFRS.

Given the continuing economic uncertainties we expect the assessment of deferred tax assets to be a significant issue for many companies having deductible temporary differences, unused tax losses and unused tax credits at year end. In this memorandum, we provide key reminders for complying with the recognition requirements in IAS 12, Income taxes.