Presenting uncertain tax positions in financial statements

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Pieter van der Zwan

IFRIC 23, an interpretation which deals with the treatment of uncertain tax positions, applies to financial years that commence on or after 1 January 2019. Many entities will therefore be required to consider it during the next few months. The IFRIC recently published an agenda decision relating to the presentation of such uncertain tax treatments. This article briefly reviews IFRIC 23 and the agenda decision.

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