APA (7th ed.) Citation

International Accounting Standard IAS 12. (1996). Income taxes. International Accounting Standard Committee.

Chicago Style (17th ed.) Citation

International Accounting Standard IAS 12. Income Taxes. Londres: International Accounting Standard Committee, 1996.

MLA (9th ed.) Citation

International Accounting Standard IAS 12. Income Taxes. International Accounting Standard Committee, 1996.