
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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Article 1 
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Article 2 
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Article 3 
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ANNEX
IFRIC 23 UNCERTAINTY OVER INCOME TAX TREATMENTS 
 IFRIC 23 UNCERTAINTY OVER INCOME TAX TREATMENTS 
REFERENCES 

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BACKGROUND 
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 3. In this Interpretation: 

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SCOPE 
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ISSUES 
 5. When there is uncertainty over income tax treatments, this Interpretation addresses: 

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CONSENSUS 
Whether an entity considers uncertain tax treatments separately 
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Examination by taxation authorities 
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Determination of taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates 
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 11. If 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: 

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Changes in facts and circumstances 
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 Appendix A Application Guidance 

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 Appendix B Effective date and transition 

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 Appendix C 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 Standards 

Paragraph 39AF is added.
 39AF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In Appendix E, paragraph E8 and related heading are added.
Uncertainty over income tax treatments 
 E8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
