Artículo 98. IAS 12 Paragraph 98

Paragraph 52 was renumbered as 51A , paragraph 10 and the examples following paragraph 51A were amended, and paragraphs 51B and 51C and the following example and paragraphs 51D , 51E and 99 were added by Deferred Tax: Recovery of Underlying Assets , issued in December 2010. An entity shall apply those amendments for annual periods beginning on or after 1 January 2012. Earlier application is permitted. If an entity applies the amendments for an earlier period, it shall disclose that fact.