Introductory Text
Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...
Article 2.Each company shall apply the amendments referred to in Article...
Article 3.This Regulation shall enter into force on the twentieth day...
Signature
ANNEX
IFRIC 23 UNCERTAINTY 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 A Application Guidance
CHANGES IN FACTS AND CIRCUMSTANCES (PARAGRAPH 13)
A1 In applying paragraph 13 of this Interpretation, an entity shall...
A2 Examples of changes in facts and circumstances or new information...
A3 The absence of agreement or disagreement by a taxation authority...
DISCLOSURE
A4 When there is uncertainty over income tax treatments, an entity...
A5 If an entity concludes it is probable that a taxation...
Appendix B Effective date and transition
EFFECTIVE DATE
B1 An entity shall apply this Interpretation for annual reporting periods...
TRANSITION
B2 On initial application, an entity shall apply this Interpretation either:...
Appendix C An entity shall apply the amendment in this Appendix when...
Amendment to IFRS 1 First-time Adoption of International Financial Reporting...
39AF IFRIC 23 Uncertainty over Income Tax Treatments added paragraph E8....
Uncertainty over income tax treatments
E8 A first-time adopter whose date of transition to IFRSs is...