Artículo 98J. IAS 12 Paragraph 98J

Deferred Tax related to Assets and Liabilities arising from a Single Transaction , issued in May 2021, amended paragraphs 15, 22 and 24 and added paragraph 22A . An entity shall apply these amendments in accordance with paragraphs 98K⁠–⁠98L for annual reporting periods beginning on or after 1 January 2023. Earlier application is permitted. If an entity applies the amendments for an earlier period, it shall disclose that fact.