New Zealand Equivalent to IFRIC Interpretation 23

Uncertainty over Income Tax Treatments


View this Standard in the Standards Navigator

Addresses how to reflect uncertainty in accounting for income taxes which may occur when a tax payment is in dispute.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • 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

    Download

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

Related pages

Standards and guidance