PBE IAS 12

Income Taxes

Prescribes the accounting treatment for income taxes.

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Dec 2022

    Download
    Additional material: NZ IAS 12 IASB - 1 Jan 2020

    External Resource

Amendments

Commencement and Application

Application of the amendments to paragraphs 4A and 88A of PBE IAS 12 is required for accounting periods that end on or after 21 November 2024.

Except for paragraphs 4A and 88A, application of the amendments to PBE IAS 12 is required for accounting periods which begin on or after 1 January 2024 but have not ended or do not end before 21 November 2024.

  • 2024 Omnibus Amendments to PBE Standards - periods beginning on or after 1 Jan 2026 for amendments to PBE IPSAS 1 (early adoption permitted) periods beginning on or after 1 Jan 2024 for amendments to PBE IAS 12

    Date of issue: Oct 2024

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  • 2022 Omnibus Amendments to PBE Standards – These amendments are effective for reporting periods beginning on or after 1 Jan 2023 (early application permitted)

    Date of issue: Jun 2022

    Download

Previous versions

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021

    Download

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)

    Download

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Aug 2019 (excludes PBE IFRS 9, PBE IPSAS 40, PBE IPSAS 41 and PBE FRS 48)

    Download

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards