Of the following, which is a key standard or interpretation for the accounting for income taxes under IFRS?
A. IFRIC 23 Uncertainty over Income Tax Treatments
B. ASC 740, Income Taxes
C. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
D. ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes
A. IFRIC 23 Uncertainty over Income Tax Treatments