NZ IFRIC 23

Uncertainty over Income Tax Treatments


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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 application permitted)

    Date of issue: Aug 2017

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New version not yet mandatory

  • NZ IFRIC 23 – This version is effective for reporting periods beginning on or after
    1 Jan 2017 (early adoption permitted)

    Date of issue: Aug 2017

    Date compiled to: Jan 2026

    Download
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