> Accounting Standards > For-profit standards > NZ IFRIC 23

NZ IFRIC 23 Uncertainty over Income Tax Treatments

Addresses how to reflect uncertainty in accounting for income taxes which may occur when a tax payment is in dispute.

  • NZ IFRIC 23 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Aug 2017
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