IFRIC 23

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Financial reporting.

IFRIC 23 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.


See also