ias 12造句

• The concept of business model has also been introduced into the accounting of deferred taxes under International Financial Reporting Standards with 2010 amendments to IAS 12 addressing deferred taxes related to investment property.
• Under International Financial Reporting Standards, deferred tax should be accounted for using the principles in IAS 12 : Income Taxes, which is similar ( but not identical ) to SFAS 109 under US GAAP . Both these accounting standards require a temporary difference approach.