---
title: "AASB 2016-1 Amendments to Australian Accounting Standards - Recognition of Deferred Tax Assets for Unrealised Losses - February 2016"
slug: "aasb-2016-1-amendments-to-australian-accounting-standards-recognition-of-deferred-tax-assets-for-unr"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "repealed"
canonical_url: "https://zoelaw.ai/legislation/aasb-2016-1-amendments-to-australian-accounting-standards-recognition-of-deferred-tax-assets-for-unr"
date_modified: "2026-04-02"
source_text_available: false
---

# AASB 2016-1 Amendments to Australian Accounting Standards - Recognition of Deferred Tax Assets for Unrealised Losses - February 2016

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/aasb-2016-1-amendments-to-australian-accounting-standards-recognition-of-deferred-tax-assets-for-unr