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Understanding IFRIC 23: Navigating Income Tax Accounting Uncertainties in International Financial Reporting Standards
IFRIC 23 income taxes IFRS accounting standards uncertainty tax treatments financial reporting international accounting
Of the following, which is a key standard or interpretation for the accounting for income taxes under IFRS? A. ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes B. ASC 740, Income Taxes C. IAS 37 Provisions, Contingent Liabilities and Contingent Assets D. IFRIC 23 Uncertainty over Income Tax Treatments

D. IFRIC 23 Uncertainty over Income Tax Treatments

IFRIC 23 is a key standard for accounting for income taxes under IFRS. It provides guidance on how to account for uncertainties in income tax treatments. ASU 2019-12 and ASC 740 are related to income taxes but are part of US GAAP, not IFRS. IAS 37 is about provisions and contingent liabilities and assets, not specifically about income taxes.

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