Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments in Ind AS 12, Income taxes) By CA Satbir Singh | January 20, 2017 0 Comment (Last Updated On: January 20, 2017) Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments in Ind AS 12, Income taxes) (January 2017). – (18-01-2017)