Searching for clarity in uncertain tax positions This paper spotlights uncertain tax positions (UTPs) under IFRS. It provides insights

Searching for clarity in uncertain tax positions

This paper spotlights uncertain tax positions (UTPs) under IFRS (pdf, 1.4mb). It provides insights into the diversity of practices that have developed in the financial reporting and disclosure of UTPs, given the lack of direct guidance IAS 12 (Income Taxes) has in this area.

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