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Thursday 26 May 2016

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Measurement of income tax on uncertain tax position

IAS 12 Income Taxes: Impact of uncertainty when an entity recognises and measures a current tax liability or asset


 Proposed changes: Draft IFRIC Interpretation

Draft IFRIC Interpretation—Uncertainty over Income Tax Treatments

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