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

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

    Date of issue: Sept 2014

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

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  • 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

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

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

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    Additional materials

    PBE IAS 12 IASB – 1 Jan 2016

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  • 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

    Download

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

    Date of issue: May 2013

    Download
Standards