IAS国际会计准则 英文版IAS 12 Income Taxe1.pdf

IAS 12 International Accounting Standard 12 Income Taxes This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC) in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979). In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet Date and in April 2000 further amendments were made as a consequence of IAS 40 Investment Property . In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. Since then, IAS 12 and its accompanying guidance have been amended by the following IFRSs: • IAS 1Presentation of Financial Statements (as revised in December 2003) • IAS 8Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) • IAS 21The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) • IAS 39Financial Instruments: Recognition and Measurement (as revised in December 2003) • IFRS 2Share-based Payment (issued February 2004) • IFRS 3Business Combinations (issued March 2004) * • IAS 1Presentation of Financial Statements (as revised in September 2007) • IFRS 3Business Combinations (as revised in January 2008)† • IFRS 9Financial Instruments (issued November 2009).§ The following Interpretations refer to IAS 12: • SIC-21Income Taxes—Recovery of Revalued Non-Depreciable Assets (issued July 2000 and subsequently