24/10/2018 - EFRAG Endorsement Status Report - Update
The endorsement by the European Commission of IFRIC 23 Uncertainty over Income Tax Treatments is now reflected in the Endorsement Status Report.
The European Union has published a Commission Regulation endorsing IFRIC 23 Uncertainty over Income Tax Treatments. The Amendments are effective for annual periods beginning on or after 1 January 2019.
The Amendments provide guidance on accounting for current and deferred tax liabilities and assets in circumstances in which there is uncertainty over income tax treatments.
Link to the publication in the Official Journal of the European Union: Commission Regulation (EU) 2018/1595 of 23 October 2018.
The updated EFRAG Endorsement Status Report can be downloaded below and under the menu 'Endorsement Status'.