Commission Regulation (EU) 2018/1595 of 23 October 2018 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Interpretation 23 of the International Financial Reporting Interpretations Committee (Text with EEA relevance) (revoked)
EU Regulation 2018/1595 · Adopted 23 October 2018 · Extends to United Kingdom
Commission Regulation (EU) 2018/1595
of 23 October 2018
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards Interpretation 23 of the International Financial Reporting Interpretations Committee
(Text with EEA relevance) (revoked)
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Annotations to the whole text
Textual amendments
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Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 63 (as inserted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 12(b)) (with transitional provision in reg. 20(2)); 2020 c. 1, Sch. 5 para. 1(1)
Contents
- 1Article 1 Repealed
- 2Article 2 Repealed
- 3Article 3 Repealed
- Signature
- Annex Repealed
- UNCERTAINTY OVER INCOME TAX TREATMENTS Repealed
- UNCERTAINTY OVER INCOME TAX TREATMENTS Repealed
- REFERENCES Repealed
- BACKGROUND Repealed
- 1Division 1 Repealed
- 2Division 2 Repealed
- 3In this Interpretation: Repealed
- SCOPE Repealed
- 4Division 4 Repealed
- ISSUES Repealed
- 5When there is uncertainty over income tax treatments, this Interpretation addresses: Repealed
- CONSENSUS Repealed
- Whether an entity considers uncertain tax treatments separately Repealed
- 6Division 6 Repealed
- 7Division 7 Repealed
- Examination by taxation authorities Repealed
- 8Division 8 Repealed
- Determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates Repealed
- 9Division 9 Repealed
- 10Division 10 Repealed
- 11If an entity concludes it is not probable that the taxation authority will accept an uncertain tax treatment, the entity shall reflect the effect of uncertainty in determining the related taxable profit (tax loss), tax bases, unused tax losses, unused tax credits or tax rates. An entity shall reflect the effect of uncertainty for each uncertain tax treatment by using either of the following methods, depending on which method the entity expects to better predict the resolution of the uncertainty: Repealed
- 12Division 12 Repealed
- Changes in facts and circumstances Repealed
- 13Division 13 Repealed
- 14Division 14 Repealed
- Appendix AApplication Guidance Repealed
- Appendix BEffective date and transition Repealed
- Appendix CDivision Appendix C Repealed
- Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards Repealed
- 39AFDivision 39AF Repealed
- Uncertainty over income tax treatments Repealed
- E8Division E8 Repealed
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Signature
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REFERENCESF1
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3In this Interpretation:F1
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5When there is uncertainty over income tax treatments, this Interpretation addresses:F1
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11If an entity concludes it is not probable that the taxation authority will accept an uncertain tax treatment, the entity shall reflect the effect of uncertainty in determining the related taxable profit (tax loss), tax bases, unused tax losses, unused tax credits or tax rates. An entity shall reflect the effect of uncertainty for each uncertain tax treatment by using either of the following methods, depending on which method the entity expects to better predict the resolution of the uncertainty:F1
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12F1
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14F1
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Appendix AApplication GuidanceF1
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Appendix BEffective date and transitionF1
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Appendix CF1
An entity shall apply the amendment in this Appendix when it applies IFRIC 23.
Amendment to IFRS 1 First-time Adoption of International Financial Reporting StandardsF1
Paragraph 39AF is added.
In Appendix E, paragraph E8 and related heading are added.
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E8F1
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