IFRIC 23 - Revision history

Doug: Add title.

2023-10-05T14:53:08Z

Add title.

← Older revision		Revision as of 14:53, 5 October 2023
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	''Financial reporting''.		''Financial reporting''.

	IFRIC 23 clarifies the accounting for uncertainties in income tax under IAS 12.		IFRIC 23 - Uncertainty over Income Tax Treatments - clarifies the accounting for uncertainties in income tax under IAS 12.

	IFRIC 23 is applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over income tax treatments under IAS 12.		IFRIC 23 is applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over income tax treatments under IAS 12.
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	*[[IAS 12]]		*[[IAS 12]]
	*[[IFRIC]]		*[[IFRIC]]
	*[[~~International Financial Reporting~~ Interpretations Committee]]		*[[IFRS Interpretations Committee]]

	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Clarify first 2 paragraphs and remove 3rd para.

2018-11-09T10:40:55Z

Clarify first 2 paragraphs and remove 3rd para.

← Older revision		Revision as of 10:40, 9 November 2018
Line 1:		Line 1:
	''Financial reporting''.		''Financial reporting''.

	IFRIC 23 clarifies the accounting for uncertainties in income tax.		IFRIC 23 clarifies the accounting for uncertainties in income tax under IAS 12.

	~~The interpretation~~ is applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over income tax treatments under IAS 12		IFRIC 23 is applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over income tax treatments under IAS 12.


	~~Issued by the International Financial Reporting Interpretations Committee~~.

imported>Doug Williamson: Create the page: source https://www.iasplus.com/en/standards/ifric/ifric-23.

2018-11-07T12:39:17Z

Create the page: source https://www.iasplus.com/en/standards/ifric/ifric-23.

New page

''Financial reporting''.

IFRIC 23 clarifies the accounting for uncertainties in income tax.

The interpretation is applied to the determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates, when there is uncertainty over income tax treatments under IAS 12

Issued by the International Financial Reporting Interpretations Committee.

IFRIC 23 is effective for annual reporting periods beginning on or after 1 January 2019.

== See also ==
*[[IAS 12]]
*[[IFRIC]]
*[[International Financial Reporting Interpretations Committee]]

[[Category:Compliance_and_audit]]