... of 21 June 2 012, EN – IAS 12 FOR INFORMATION PURPOSES ONLY International Accounting Standard 12 Income Taxes Objective The objective of this Standard is to prescribe the accounting treatment ... relating to income taxes. Scope 1 This Standard shall be applied in accounting for income taxes. 2 For the purposes of this Standard, income taxes include all domestic and foreign taxes which ... the fact it has applied this Standard instead of IAS 12 Accounting for Taxes on Income, approved in 1979. 90 This Standard supersedes IAS 12 Accounting for Taxes on Income, approved in 1979. 91...