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IFRIC 23 Uncertainty over Income Tax Treatments
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Standard 2024 Issued
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IFRIC 23 is effective 1 January 2019.
It may be unclear how tax law applies to a particular transaction or circumstance, or whether a taxation authority will accept a company’s tax treatment. IAS 12 Income Taxes specifies how to account for current and deferred tax, but not how to reflect the effects of uncertainty. IFRIC 23 provides requirements that add to the requirements in IAS 12 by specifying how to reflect the effects of uncertainty in accounting for income taxes.
Standard history
In May 2017, the International Accounting Standards Board (Board) issued IFRIC 23 Uncertainty over Income Tax Treatments. It was developed by the IFRS Interpretations Committee.
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Presentation of Liabilities or Assets Related to Uncertain Tax Treatments (IAS 1) -
Uncertainty over Income Tax Treatments
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