Global Standards for the world economy

Sunday 16 December 2018

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Measurement of income tax on uncertain tax position

IFRIC 23—Uncertainty over Income Tax Treatments


 Completed Work—Interpretations

IFRIC 23—Uncertainty over Income Tax Treatments

The IFRS Interpretations Committee published the draft Interpretation to provide guidance when there is uncertainty over income tax treatments.

Project stages

Deliberations

Issued Documents