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IAS 12 — Proposed amendments to IAS 12

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IFRIC 23 — Uncertainty over Income Tax Treatments
IFRIC 23 clarifies the accounting for uncertainties in income taxes. IFRIC 23 is effective for annual periods beginning on or after 1 January 2019.
SIC-21 — Income Taxes – Recovery of Revalued Non-Depreciable Assets
SIC 21 was superseded by, and incorporated into, IAS 12 'Income Taxes', by 'Deferred Tax: Recovery of Underlying Assets', effective for annual periods beginning on or after 1 January 2012
SIC-25 — Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders
SIC-25 requires the current and deferred tax consequences of the change in tax status to be included in net profit or loss for the period, unless those consequences relate to transactions or events that result in amounts recognised in equity or other comprehensive income. The Interpretation is effective from 15 July 2000.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.