IAS 12 - Income Taxes

# Reference Concept Name
1 IAS 12 81 c ii ifrs-full:DisclosureOfIncomeTaxExplanatory
2 IAS 12 82A ifrs-full:DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable
3 IAS 12 82A ifrs-full:DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory
4 IAS 12 82A ifrs-full:DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
5 IAS 12 79 ifrs-full:IncomeTaxExpenseContinuingOperations
6 IAS 12 80 ifrs-full:OtherComponentsOfDeferredTaxExpenseIncome
7 IAS 12 80 ifrs-full:AdjustmentsForDeferredTaxOfPriorPeriods
8 IAS 12 80 ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods
9 IAS 12 80 a ifrs-full:CurrentTaxExpenseIncome
10 IAS 12 80 b ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod
11 IAS 12 80 c ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences
12 IAS 12 80 d ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes
13 IAS 12 80 e ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense
14 IAS 12 80 f ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense
15 IAS 12 80 g ifrs-full:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset
16 IAS 12 80 h ifrs-full:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss
17 IAS 12 81 ifrs-full:IncreaseDecreaseInDeferredTaxLiabilityAsset
18 IAS 12 81 ifrs-full:IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
19 IAS 12 81 ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
20 IAS 12 81 ifrs-full:IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset
21 IAS 12 81 a ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
22 IAS 12 81 a ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
23 IAS 12 81 a ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
24 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome
25 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome
26 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
27 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss
28 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
29 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome
30 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome
31 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome
32 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome
33 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome
34 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome
35 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome
36 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome
37 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome
38 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
39 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
40 IAS 12 81 ab ifrs-full:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
41 IAS 12 81 c i ifrs-full:TaxEffectOfTaxLosses
42 IAS 12 81 c i ifrs-full:TaxEffectOfForeignTaxRates
43 IAS 12 81 c i ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
44 IAS 12 81 c i ifrs-full:TaxExpenseIncomeAtApplicableTaxRate
45 IAS 12 81 c i ifrs-full:TaxEffectFromChangeInTaxRate
46 IAS 12 81 c i ifrs-full:TaxEffectOfRevenuesExemptFromTaxation2011
47 IAS 12 81 c i ifrs-full:IncomeTaxExpenseContinuingOperations
48 IAS 12 81 c i ifrs-full:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
49 IAS 12 81 c i ifrs-full:TaxEffectOfImpairmentOfGoodwill
50 IAS 12 81 c i ifrs-full:AccountingProfit
51 IAS 12 81 c ii ifrs-full:TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
52 IAS 12 81 c ii ifrs-full:TaxRateEffectOfImpairmentOfGoodwill
53 IAS 12 81 c ii ifrs-full:TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods
54 IAS 12 81 c ii ifrs-full:IncomeTaxExpenseContinuingOperations
55 IAS 12 81 c ii ifrs-full:AccountingProfit
56 IAS 12 81 c ii ifrs-full:TaxRateEffectOfTaxLosses
57 IAS 12 81 c ii ifrs-full:TaxRateEffectOfForeignTaxRates
58 IAS 12 81 c ii ifrs-full:TaxRateEffectOfRevenuesExemptFromTaxation
59 IAS 12 81 c ii ifrs-full:AverageEffectiveTaxRate
60 IAS 12 81 c ii ifrs-full:OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
61 IAS 12 81 c ii ifrs-full:TaxRateEffectFromChangeInTaxRate
62 IAS 12 81 c ii ifrs-full:ApplicableTaxRate
63 IAS 12 81 d ifrs-full:ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod
64 IAS 12 81 e ifrs-full:UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised
65 IAS 12 81 e ifrs-full:DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
66 IAS 12 81 e ifrs-full:DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits
67 IAS 12 81 e ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
68 IAS 12 81 f ifrs-full:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures
69 IAS 12 81 g ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember
70 IAS 12 81 g ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
71 IAS 12 81 g ifrs-full:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
72 IAS 12 81 g ifrs-full:TemporaryDifferenceMember
73 IAS 12 81 g ifrs-full:UnusedTaxLossesMember
74 IAS 12 81 g ifrs-full:UnusedTaxCreditsMember
75 IAS 12 81 g ifrs-full:AllowanceForCreditLossesMember
76 IAS 12 81 g ifrs-full:OtherTemporaryDifferencesMember
77 IAS 12 81 g ifrs-full:UnrealisedForeignExchangeGainsLossesMember
78 IAS 12 81 g ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable
79 IAS 12 81 g i ifrs-full:DeferredTaxLiabilities
80 IAS 12 81 g i ifrs-full:NetDeferredTaxLiabilities
81 IAS 12 81 g i ifrs-full:NetDeferredTaxAssets
82 IAS 12 81 g i ifrs-full:DeferredTaxAssets
83 IAS 12 81 g i ifrs-full:DeferredTaxLiabilityAsset
84 IAS 12 81 g ii ifrs-full:DeferredTaxExpenseIncome
85 IAS 12 81 g ii ifrs-full:DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
86 IAS 12 81 h i ifrs-full:TaxExpenseRelatingToGainLossOnDiscontinuance
87 IAS 12 81 h ii ifrs-full:TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations
88 IAS 12 81 i ifrs-full:IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability
89 IAS 12 81 j ifrs-full:ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset
90 IAS 12 81 k ifrs-full:DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate
91 IAS 12 82 ifrs-full:DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates
92 IAS 12 82 ifrs-full:DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory