Global Standards for the world economy

Tuesday 12 November 2019

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The Board ratified IFRIC Interpretation Uncertainty over Income Tax Treatments

 16 May 2017


The Board ratified IFRIC Interpretation Uncertainty over Income Tax Treatments (the Interpretation). The Interpretation addresses how to reflect uncertainty in accounting for income taxes.

All 13 Board members agreed with this ratification.

Next Steps

The Board expects to issue the Interpretation in the second quarter of 2017.