PBE IAS 12

Income Taxes

Prescribes the accounting treatment for income taxes.

  • 2018 Omnibus Amendments to PBE Standards – Except as noted in the standard the amendments are effective for periods beginning
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2018

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)

  • Uncertainty over Income Tax Treatments Amendments to PBE IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Aug 2019

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014

    Date compiled to: 31 Dec 2015


    Additional material: PBE IAS 12 IASB – 1 Jan 2016
  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013