Artículo 98I. IAS 12 Paragraph 98I

Annual Improvements to IFRS Standards 2015⁠–⁠2017 Cycle , issued in December 2017, added paragraph 57A and deleted paragraph 52B. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2019. Earlier application is permitted. If an entity applies those amendments earlier, it shall disclose that fact. When an entity first applies those amendments, it shall apply them to the income tax consequences of dividends recognised on or after the beginning of the earliest comparative period. [ Refer: Basis for Conclusions paragraph BC70 ]