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In many cases, Agenda Decisions include information to help those applying the relevant Standards. Please complete the CAPTCHA field to verify you are human. 111354/2020 - stay application 2 slp(c) no. Warm Welcome to the world of Free Resources where everything is available for you in just a click and we are also a part of it by providing you Materials for UPSC/IAS Preparation. IFRS X) veröffentlicht werden. Multiple Tax Consequences of Recovering an Asset (IAS 12 Income Taxes)—April 2020 The Committee received a request about deferred tax when the recovery of the carrying amount of an asset gives rise to multiple tax consequences. We Now Hate Watermarks . Government grants are recognised in P/L on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate (IAS 20.12). 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