The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
Exposure Draft of Appendix C, Uncertainty over Income Tax Treatments to Ind AS 12, Income Taxes, is issued corresponding to IFRIC 23, Uncertainty over Income Tax Treatments, issued by the IASB. This Appendix aims to reduce diversity in how companies recognise and measure a tax liability or tax asset when there is uncertainty over income tax treatments.
Comments are most helpful if they contain a clear rationale and, where applicable, provide suggestions for alternative wording.
Comments can be submitted using one of the following methods, so as to be received not later than February 19, 2018:
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Electronically: |
Click on "submit a comment letter" below to submit comment online (Preferred method)
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Email: |
Comments can be sent to: commentsasb@icai.in
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Postal: |
Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002
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Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in
The Exposure Draft is open for comment until 19th February, 2018
| Due process documents |
| Exposure Draft of Appendix C Uncertainty over Income Tax Treatments to Ind AS 12 Income Taxes [PDF] |