Our detailed response (in the appendix) has been prepared in conjunction with our member companies.

You will note that certain aspects of this Interpretation refer to the use of “probability”. Since use of this criterion is being reassessed in the updated Conceptual Framework, we suggest that this Interpretation is deferred until such time as the updated Conceptual Framework can be considered.


Comment Letter on the Draft IFRIC Interpretation on Uncertainty over Income Tax Treatments (PDF)

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