Artículo 98H. IAS 12 Paragraph 98H

Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12), issued in January 2016, amended paragraph 29 and added paragraphs 27A, 29A and the example following paragraph 26. An entity shall apply those amendments for annual periods beginning on or after 1 January 2017. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments retrospectively in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors . 4 [ Refer: IAS 8 paragraph 19(b) and IAS 12 Basis for Conclusions paragraphs BC61 and BC62 ] However, on initial application of the amendment, the change in the opening equity of the earliest comparative period may be recognised in opening retained earnings (or in another component of equity, as appropriate), without allocating the change between opening retained earnings and other components of equity. [ Refer: Basis for Conclusions paragraph BC60 ] If an entity applies this relief, it shall disclose that fact. [ Refer: Basis for Conclusions paragraph BC1A ]