Welcome to the website of the IFRS Foundation and the IASB

Saturday 05 September 2015

Banner graphic

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


 Draft IFRIC Interpretation (New Interpretation)

Draft IFRIC Interpretation—Accounting for uncertainties in income taxes

The issue relates to accounting for income tax assets and liabilities when there are tax uncertainties.

Project stages




/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }