EFRAG seeks comments on amendments to IAS 12 and accounting for crypto-assets

Released 14 July 2021

The European Financial Reporting Advisory Group (EFRAG) has launched a consultation on its assessment of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) and is seeking comments on its discussion paper on Accounting for Crypto-Assets (Liabilities).

Comments on the Amendments to IAS 12 are requested by 30 September 2021.

Stakeholders are invited to comment on EFRAG’s Accounting for Crypto-Assets (Liabilities) discussion paper by 31 July 2021.

Further information on the amendments to IAS 12 can be found at https://www.efrag.org/News/Project-509/EFRAG-seeks-comments-on-its-draft-endorsement-advice-on-Amendments-to-IAS-12.

Further information on EFRAG’s discussion paper on Accounting for Crypto-Assets can be found at https://www.efrag.org/News/Project-510/Send-your-comments-on-EFRAGs-Discussion-Paper-Accounting-for-crypto-assets-Liabilities.

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