IFRIC 23 Uncertainty over Income Tax Treatments

Completed
Published in the Official Journal

Exposure draft consultation

07/01/2016
CL 01 - ASCG.pdf
Comment Letter Received
12/01/2016
CL 02 - DASC.pdf
Comment Letter Received
13/01/2016
CL 03 - ANC.pdf
Comment Letter Received
14/01/2016
CL 04 - ICAC.pdf
Comment Letter Received
14/01/2016
CL 05 - DASB.pdf
Comment Letter Received
02/03/2016
CL 06 - ESMA.pdf
Comment Letter Received
02/03/2016
CL 07 - SEAG.pdf
Comment Letter Received
02/03/2016
CL 08 - AFME.pdf
Comment Letter Received
02/03/2016
CL 09 - BE.pdf
Comment Letter Received
02/03/2016
CL 10 - NASB.pdf
Comment Letter Received
02/03/2016
CL 11 - SFRB.pdf
Comment Letter Received
02/03/2016
CL 12 - OIC.pdf
Comment Letter Received
02/03/2016
Comment Letter on DI-2015-1 Uncertainty over Income Tax Treatments.pdf
Comment Letter
17/11/2015
Draft Comment Letter on DI-2015-1 Uncertainty Income Tax.pdf
Draft comment letter
02/03/2016
Feedback Statement on DI-2015-1.pdf
Feedback statement - comments received
17/11/2015
IASB - Draft Interpretation.pdf
IASB document

Endorsement consultation

22/09/2017
CL101 - SEAG - EFRAG DEA on IFRIC 23.pdf
Comment Letter Received
29/09/2017
CL102 - ICAEW- EFRAG DEA on IFRIC 23.pdf
Comment Letter Received
02/10/2017
CL103 - FRC - EFRAG DEA on IFRIC 23.pdf
Comment Letter Received
06/10/2017
CL104 - SAP SE - EFRAG DEA on IFRIC 23.pdf
Comment Letter Received
06/10/2017
CL105 - Daimler AG - EFRAG DEA on IFRIC 23.pdf
Comment Letter Received
09/10/2017
CL106 - OIC - EFRAG DEA on IFRIC 23.pdf
Comment Letter Received
10/10/2017
CL107 - ICAC - EFRAG DEA on IFRIC 23.pdf
Comment Letter Received
01/08/2017
Draft Endorsement Advice Letter to the EC on IFRIC 23 Uncertainty over Income Tax Treatments.pdf
Draft endorsement advice
06/11/2017
Endorsement Advice on IFRIC 23 Uncertainty over Income Tax Treatments.pdf
Endorsement Advice
01/08/2017
Invitation to comment on DEA IFRIC 23 Uncertainty over Income Tax Treatments.docx
Draft endorsement advice