Deloitte comment letter on IFRIC draft Interpretation 2015/1 — Uncertainty over income tax treatments

Published on: 19 Jan 2016

We have responded to the IFRS Interpretations Committee's request for comments on IFRIC draft Interpretation 2015/1 Uncertainty over Income Tax Treatments, issued in October 2015.

We recommend that the scope of the draft Interpretation be extended to cover interest and penalties, at least insofar as they arise directly from uncertain tax treatments already within its scope. Our letter provides detailed responses to the questions in the invitation to comment. 

Download the full comment letter below.

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