Welcome to the website of the IFRS Foundation and the IASB

Thursday 01 September 2016

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

 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.