ASCG Interpretation 4 (IFRS) Accounting for Interest and Penalties Related to Income Taxes under IFRSs

Publication Date:
Effective Date:

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Status: Approved by the ASCG

  • ASCG Interpretation 4 (IFRS) was adopted on September 05, 2018.
  • An entity shall apply this interpretation for annual periods beginning on or after 1 January 2018.
  • The publication of the interpretation is being prepared.