Compilation details
AASB Interpretation 23 Uncertainty over Income Tax Treatments (as amended)
Compilation details are not part of Interpretation 23.
This compiled Interpretation applies to annual periods beginning on or after 1 July 2021. It takes into account amendments up to and including 6 March 2020 and was prepared on 29 October 2021 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Interpretation issued by the AASB. Instead, it is a representation of Interpretation 23 (July 2017) as amended by other Accounting Standards, which are listed in the table below.
Table of pronouncements
Table of amendments
