Public Benefit Entity International Accounting Standard 12

Income Taxes


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Prescribes the accounting treatment for income taxes.

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

  • PBE IAS 12 Jan24 – Periods beginning on or after
    1 Jan 2024 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Dec 2024

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Amendments

Commencement and Application

Application of the amendments to paragraphs 4A and 88A of PBE IAS 12 is required for accounting periods that end on or after 21 November 2024.

Except for paragraphs 4A and 88A, application of the amendments to PBE IAS 12 is required for accounting periods which begin on or after 1 January 2024 but have not ended or do not end before 21 November 2024.

  • 2024 Omnibus Amendments to PBE Standards - periods beginning on or after 1 Jan 2026 for amendments to PBE IPSAS 1 (early adoption permitted) periods beginning on or after 1 Jan 2024 for amendments to PBE IAS 12

    Date of issue: Oct 2024

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Previous version

  • 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

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