PBE IAS 12

Income Taxes

Prescribes the accounting treatment for income taxes.

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after 1 Jan 2023 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Dec 2022

    Download
    Additional material: NZ IAS 12 IASB - 1 Jan 2020

    External Resource

Amendments

  • 2022 Omnibus Amendments to PBE Standards – These amendments are effective for reporting periods beginning on or after 1 Jan 2023 (early application permitted)

    Date of issue: Jun 2022

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Previous versions

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021

    Download

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)

    Download

  • PBE IAS 12 – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Aug 2019 (excludes PBE IFRS 9, PBE IPSAS 40, PBE IPSAS 41 and PBE FRS 48)

    Download

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

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

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