Globally On 7 June 2017, the International Accounting Standards Board (IASB or the Board) issued IFRIC Interpretation 23 — Uncertainty over Income Tax Treatments (the Interpretation). The Interpretation clarifies application of recognition and measurement requirements in IAS 12 Income Taxes when there is uncertainty over income tax treatments.
Understanding the applicability of Ind AS 105 on non-current assets held for sale or group disposal. Learn how to classify and recover assets through sale transactions.
