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
    Additional material: NZ IFRIC 23 IASB – 1 Jan 2019
*Additional Material is restricted to those with NZ-assigned IP addresses only.