The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
About the IFRS Foundation
About us
How we set IFRS Standards
Post-implementation Reviews
How we support the application of our Standards
Annual reports
IFRS Foundation governance
IFRS Foundation Trustees
IFRS Foundation advisory groups
Our structure
Due process
Funding
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
IFRS Accounting
International Accounting Standards Board
IFRS Interpretations Committee
Consultative bodies
Around the world
News
Meeting and events calendar
Updates and podcasts
IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
IFRS Sustainability
International Sustainability Standards Board
Consultative bodies
Around the world
News
Meeting and events calendar
Updates and podcasts
Standards and frameworks
IFRS Sustainability Disclosure Standards
Digital financial reporting
IFRS translations
CDSB guidance and framework
Integrated reporting
SASB Standards
TCFD recommendations
Education, membership and licensing
Products overview
Licensing
Alliance Membership Programme
FSA Credential
IFRIC 23 Uncertainty over Income Tax Treatments
Follow
Standard 2024 Issued
Show Sections
About
IFRIC 23 is effective 1 January 2019.
It may be unclear how tax law applies to a particular transaction or circumstance, or whether a taxation authority will accept a company’s tax treatment. IAS 12 Income Taxes specifies how to account for current and deferred tax, but not how to reflect the effects of uncertainty. IFRIC 23 provides requirements that add to the requirements in IAS 12 by specifying how to reflect the effects of uncertainty in accounting for income taxes.
Standard history
In May 2017, the International Accounting Standards Board (Board) issued IFRIC 23 Uncertainty over Income Tax Treatments. It was developed by the IFRS Interpretations Committee.
-
Presentation of Liabilities or Assets Related to Uncertain Tax Treatments (IAS 1) -
Uncertainty over Income Tax Treatments
Your privacy
IFRS Foundation cookies
We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that tell us how often certain content is accessed help us create better, more informative content for users.
We do not use cookies for advertising, and do not pass any individual data to third parties.
Some cookies are essential to the functioning of the site. Other cookies are optional. If you accept all cookies now you can always revisit your choice on our privacy policy page.
Cookie preferences
Essential cookies
Always active
Essential cookies are required for the website to function, and therefore cannot be switched off. They include managing registrations.
Cookie detailsAnalytics cookies
We use analytics cookies to generate aggregated information about the usage of our website. This helps guide our content strategy to provide better, more informative content for our users. It also helps us ensure that the website is functioning correctly and that it is available as widely as possible. None of this information can be tracked to individual users.
Cookie detailsPreference cookies
Preference cookies allow us to offer additional functionality to improve the user experience on the site. Examples include choosing to stay logged in for longer than one session, or following specific content.
Cookie details