IFRIC 23UNCERTAINTY OVER INCOME TAX TREATMENTS IFRIC 23UNCERTAINTY OVER INCOME TAX TREATMENTS REFERENCES BACKGROUND 1.IAS 12 Income Taxes specifies requirements for current and deferred ...2.It may be unclear how tax law applies to a ...3.In this Interpretation: SCOPE 4.This Interpretation clarifies how to apply the recognition and measurement ...ISSUES 5.When there is uncertainty over income tax treatments, this Interpretation...CONSENSUS Whether an entity considers uncertain tax treatments separately 6.An entity shall determine whether to consider each uncertain tax ...7.If, applying paragraph 6, an entity considers more than one ...Examination by taxation authorities 8.In assessing whether and how an uncertain tax treatment affects ...Determination of taxable profit (tax loss), tax bases, unused tax...9.An entity shall consider whether it is probable that a ...10.If an entity concludes it is probable that the taxation ...11.If an entity concludes it is not probable that the...12.If an uncertain tax treatment affects current tax and deferred ...Changes in facts and circumstances 13.An entity shall reassess a judgement or estimate required by ...14.An entity shall reflect the effect of a change in ...Appendix AApplication Guidance Appendix BEffective date and transition Appendix CAn entity shall apply the amendment in this Appendix when...Amendment to IFRS 1 First-time Adoption of International Financial Reporting...39AFIFRIC 23 Uncertainty over Income Tax Treatments added paragraph E8. ...Uncertainty over income tax treatments E8A first-time adopter whose date of transition to IFRSs is ...
Commission Regulation (EU) 2018/1595
of 23 October 2018
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Interpretation 23 of the International Financial Reporting Interpretations Committee
(Text with EEA relevance) (revoked)
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations:
Amendments (Textual)
Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 63 (as inserted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 12(b)) (with transitional provision in reg. 20(2)); 2020 c. 1, Sch. 5 para. 1(1)