Income Taxes and Uncertain Tax Positions (IAS 12/AASB 112/IFRIC 23/Interpretation 23)

This page contains resources to guide you through the financial reporting requirements when dealing with the accounting for income taxes and uncertain tax positions.



Corporate Reporting Insights

BDO's monthly newsletter, Corporate Reporting Insights, keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

Uncertain tax treatments
Other income tax issues

BDO Global IFRS Resources

BDO Global IFRS Resources

The following publications have been produced by the BDO Global IFRS group:

► IFRS at a Glance

A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

  • IAS 12 Income Taxes
  • IFRIC 23 Uncertainty over Income Tax Treatments
  • SIC-25 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders.

► IFR Bulletins

Focus on latest developments in international financial reporting.



BDO Australia conducts monthly complimentary webinars as an easy way to stay up to date with changes to accounting standards and other financial reporting developments. Recent webinars on this topic include:

IFRIC agenda decisions

IFRIC agenda decisions

IFRS Interpretations Committee (the Committee) agenda decisions are those issues that the Committee decided not to take onto its agenda. Although not authoritative guidance, in practice they are regarded as being highly persuasive, and all entities reporting under IFRS should be aware of these decisions because they could impact the way particular transactions and balances are accounted for. Agenda decisions on this topic include:

General income tax issues
Uncertain tax treatments


Frequently Asked Questions

FREQUENTLY ASKED QUESTIONS (FAQs) provide insights on a variety of IFRS topics. These FAQs incorporate BDO Global’s expertise as well as IFRS Interpretations Committee agenda decisions. Access to all FAQs on this topic can be accessed here. FAQs relating to IFRS Interpretations Committee agenda decisions can be accessed via IFRIC AGENDA DECISIONS. Other FAQs are listed individually below.

Online Training

Online training resources

Improve your knowledge of accounting standards by purchasing our online training resources on a variety of financial reporting topics. Resources available on this topic include:

  • A seminar – a pre-recorded two-hour webinar that provides a high-level overview of the accounting standard, as well as a question and answer case study booklet