7. June 2017
The IASB has finalised and today published the Interpretation IFRIC 23 regarding IAS 12. IFRIC 23 provides requirements that add to the requirements in IAS 12 by clarifying how to reflect the effects of uncertainty in accounting for income taxes.
This interpretation shall be applied for annual periods beginning on or after 1 January 2019; earlier application is permitted.
This interpretation is subject to a charge and available from the IASB only (www.ifrs.org).
For the IASB press release and further background information please follow this link.