{"version":"1.0","provider_name":"Beyond Compliance: Technical &amp; Advisory Insights","provider_url":"https:\/\/www.taxpartnersuk.com\/blog","author_name":"Tax Partners","author_url":"https:\/\/www.taxpartnersuk.com\/blog\/author\/tax_partner\/","title":"Deferred Tax - Beyond Compliance: Technical &amp; Advisory Insights","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"YOUsq1REzo\"><a href=\"https:\/\/www.taxpartnersuk.com\/blog\/deferred-tax\/\">Deferred Tax<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxpartnersuk.com\/blog\/deferred-tax\/embed\/#?secret=YOUsq1REzo\" width=\"600\" height=\"338\" title=\"&#8220;Deferred Tax&#8221; &#8212; Beyond Compliance: Technical &amp; Advisory Insights\" data-secret=\"YOUsq1REzo\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.taxpartnersuk.com\/blog\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"The International Accounting Standards Board (IASB) has published an exposure draft proposing a limited amendment to \u2018IAS 12 Income Taxes\u2019. Currently the standard requires that the measurement of deferred tax liabilities and deferred tax assets should reflect the tax consequences that follow the manner in which an entity expects to recover or settle the carrying [&hellip;]"}