IFRIC 23 and Negative yield curve: Difference between pages

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imported>Doug Williamson
(Create the page: source https://www.iasplus.com/en/standards/ifric/ifric-23.)
 
imported>Doug Williamson
(Added more yield curve links)
 
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''Financial reporting''.
A situation in which market interest rates for longer term funds are lower than those for shorter maturities.


IFRIC 23 clarifies the accounting for uncertainties in income tax.
Also known as an Inverse yield curve.
 
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]]
* [[Forward yield]]
*[[IFRIC]]
* [[Zero coupon yield]]
*[[International Financial Reporting Interpretations Committee]]
* [[Par yield]]
 
* [[Inverse yield curve]]
[[Category:Compliance_and_audit]]
* [[Yield curve]]
* [[Falling yield curve]]
* [[Flat yield curve]]
* [[Positive yield curve]]
* [[Rising yield curve]]

Revision as of 10:45, 13 November 2015

A situation in which market interest rates for longer term funds are lower than those for shorter maturities.

Also known as an Inverse yield curve.


See also