Estoppel and IAS 12: Difference between pages

Revision as of 10:43, 27 August 2013

International Accounting Standard 12, dealing with income taxes.

Issued by the International Accounting Standards Board.

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-''Law.''
+International Accounting Standard 12, dealing with income taxes.
-An English law doctrine by which a person is prevented from asserting rights or facts which are inconsistent with a previous position or representation made by action, conduct or silence.
+Issued by the International Accounting Standards Board.
 == See also ==
-* [[EMIR]]
+* [[FRS 19]]
-* [[European Securities and Markets Authority]]
+* [[International Financial Reporting Standards]]
-[[Category:Compliance_and_audit]]
+[[Category:Accounting,_tax_and_regulation]]
+[[Category:Accounting,_tax_and_regulation]]