Funds transfer pricing and IFRIC 23: Difference between pages
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(Difference between pages)
imported>Doug Williamson (Create the page. Source: Bank of England Quarterly Bulletin 2015 Q2. http://www.bankofengland.co.uk/publications/Documents/quarterlybulletin/2015/q204.pdf) |
imported>Doug Williamson (Create the page: source https://www.iasplus.com/en/standards/ifric/ifric-23.) |
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'' | ''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 == | == See also == | ||
* [[ | *[[IAS 12]] | ||
* [[ | *[[IFRIC]] | ||
*[[International Financial Reporting Interpretations Committee]] | |||
[[Category:Compliance_and_audit]] | |||
Revision as of 12:39, 7 November 2018
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.
