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Income tax: Uncertainty over income tax treatments

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June 2017


The International Accounting Standards Board's Interpretation ‘Uncertainty over Income Tax Treatments’ was ratified in the IASB meeting on 16-17 May 2017, and issued on 7 June 2017. It will be effective for annual reporting periods beginning on or after 1 January 2019, with early adoption permitted. We anticipate that many entities will wish to take early action to assess its impact on their financial statements, and some may wish to adopt it early. This paper sets out the main issues to consider and expands on certain key areas.

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