Insight

IFRIC 23 issued

KPMG reports on IFRIC 23 addressing income tax uncertainties.

KPMG's ISG reports on recently issued IFRIC 23, which addresses how companies reporting under IFRS should account for income tax uncertainties that have not yet been accepted by tax authorities at the reporting date. IFRIC 23 is effective for annual periods beginning on or after January 1, 2019. Earlier adoption is permitted.

 

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