KPMG’s in-depth comparison of the US GAAP accounting for uncertain tax treatments to IFRS, with examples to illustrate.
Filed Under: IFRS
KPMG’s guidance on and interpretation of IFRIC 23. KPMG explains the accounting for uncertain tax treatments in detail, providing examples and a comparison between US GAAP and IFRS guidance.
Effective for annual periods beginning on or after January 1, 2019, with earlier application permitted