Can I read IFRIC 23: Income Tax Treatment Guide on EtoBox?

IFRIC 23: Income Tax Treatment Guide by Mon Ram is a document available to read on EtoBox.

What is IFRIC 23: Income Tax Treatment Guide about?

1. IFRIC 23 clarifies the accounting for uncertainties in income taxes by providing guidance on how to determine taxable profit, tax bases, unused tax losses, unused tax credits, and tax rates when there is uncertainty over income tax treatments. 2. The interpretation is effective for annual reporting periods beginning on or after January 1, 2019 and is to be applied to the determination of tax amounts under IAS 12 when there is uncertainty. 3. Entities must use judgment to assess tax treatments individua

Author

Mon Ram

Language

EN