IFRIC 23: Difference between revisions
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imported>Doug Williamson (Clarify first 2 paragraphs and remove 3rd para.) |
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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]] | ||
*[[ | *[[IFRS Interpretations Committee]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Latest revision as of 14:53, 5 October 2023
Financial reporting.
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 effective for annual reporting periods beginning on or after 1 January 2019.
