PBE IAS 12 Income Taxes

  • Not-for-profit
  • Public Sector

Prescribes the accounting treatment for income taxes.

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

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)
    Additional material: NZ IAS 12 IASB – 1 Jan 2020

Amendments

  • 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

Previous Versions

  • 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)
*Additional Material is restricted to those with NZ-assigned IP addresses only.