IFRIC 23: l’interpretazione in situazioni di incertezza sui trattamenti ai fini dell’imposta sul reddito

The IFRS IC developed IFRIC 23 to clarify how to apply the recognition and measurement requirements in IAS 12 when there is uncertainty over income tax treatments. The Interpretation provides guidance on considering uncertain tax treatments separately or together, examination by taxation authorities, the appropriate method to reflect uncertainty and accounting for changes in facts and circumstances. The Interpretation does not apply to items outside the scope of IAS 12 such as other taxes, levies and interest and penalties associated with uncertain tax treatments.  The Interpretation does not add any new disclosures, rather it refers to disclosures in IAS 1 and IAS 12.  The Interpretation is effective for annual reporting periods beginning on or after 1 January 2019. Earlier adoption is permitted. The Interpretation provides two transition methods.