EFRAG has issued its draft comment letter on the draft Interpretation where it supports the proposed requirements as they would remove the existing inconsistencies in accounting for uncertain income tax treatments.

However EFRAG TEG has observed that the proposed requirements may create potential inconsistency between accounting for uncertainty in income tax treatments and accounting for uncertainties relating to other types of tax and similar positions. Through a separate Appendix to this draft comment letter, EFRAG is seeking constituents’ views on whether this potential inconsistency should be addressed. The outcome of this consultation will not be part of the final comment letter.


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