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  • IFRS Interpretations Committee veröffentlicht Interpretationsentwurf zur Bilanzierung von Unsicherheit in Bezug auf Ertragsteuern
    beurteilt werden sollen Die Entscheidung sollte darauf beruhen welcher Ansatz die bessere Vorhersage der Auflösung der Unsicherheit ermöglicht Annahmen in Bezug auf die Überprüfung durch die Steuerbehörden Ein Unternehmen hat davon auszugehen dass eine Steuerbehörde mit dem Recht ihr berichtete Beträge zu prüfen dies tun wird und dabei vollständige Kenntnis aller relevanten Informationen besitzt Bestimmung des zu versteuernden Gewinns steuerlichen Verlusts der steuerlichen Basen der nicht genutzten steuerlichen Verluste der nicht genutzten Steuergutschriften und der Steuersätze Ein Unternehmen hat zu erwägen ob es wahrscheinlich ist dass die entsprechende Behörde die jeweilige steuerliche Behandlung oder Kombination von steuerlichen Behandlungen akzeptiert dies es bei seiner Ertragsteuererklärung verwendet hat oder zu verwenden beabsichtigt Wenn das Unternehmen zu dem Schluss kommt dass es wahrscheinlich ist dass eine bestimmte steuerliche Behandlung akzeptiert wird hat das Unternehmen den zu versteuernden Gewinn steuerlichen Verlust die steuerlichen Basen die nicht genutzten steuerlichen Verluste die nicht genutzten Steuergutschriften und die Steuersätze im Einklang mit der Behandlung zu bestimmen die in seiner Ertragsteuererklärung beschrieben ist Wenn das Unternehmen zu dem Schluss kommt dass es nicht wahrscheinlich ist dass eine bestimmte steuerliche Behandlung akzeptiert wird hat das Unternehmen den wahrscheinlichsten Betrag oder den erwarteten Wert der steuerlichen Behandlung bei der Bestimmung des zu versteuernden Gewinns steuerlichen Verlusts der steuerlichen Basen der nicht genutzten steuerlichen Verluste der nicht genutzten Steuergutschriften und der Steuersätze zu verwenden Die Entscheidung sollte darauf beruhen welche Methode die bessere Vorhersage der Auflösung der Unsicherheit ermöglicht Auswirkung von Änderungen von Tatsachen oder Umständen Ein Unternehmen hat seine Ermessensentscheidungen und Schätzungen zu überprüfen wenn sich Tatsachen oder Umstände ändern Angaben Im Interpretationsentwurf sind keine neuen Angabevorschriften enthalten Stattdessen wird ausdrücklich auf bestehende Angabevorschriften in IAS 1 IAS 12 und IAS 37 verwiesen Übergang Ein Unternehmen hat die Vorschriften anzuwenden indem die kumulative Auswirkung ihrer erstmaligen Anwendung in den Gewinnrücklagen oder in einer anderen sachgerechten Eigenkapitalkomponente zu Beginn der Berichtsperiode erfasst wird in der das Unternehmen diese erstmalig anwendet Vergleichsinformationen werden nicht angepasst Eine vollständige rückwirkende Anwendung ist gestattet wenn das Unternehmen dies ohne Verwendung späterer Erkenntnisse tun kann Kommentierungsfrist und weiterführende Informationen Stellungnahmen zum Interpretationsentwurf DI 2015 1 Unsicherheit bezüglich der ertragsteuerlichen Behandlung werden bis zum 19 Januar 2016 erbeten Weiterführende Informationen finden Sie auf der Internetseite des IASB und auf IAS Plus Presseerklärung auf der Internetseite des IASB Zugang zum Entwurf auf der Internetseite des IASB IFRS fokussiert Newsletter mit weiteren deutschsprachigen Ausführungen zum Entwurf IFRS in Focus Newsletter mit einer Zusammenfassung der vorgeschlagenen Interpretation Unsere IAS Plus Projektseite zur Bilanzierung von Unsicherheit in Bezug auf Ertragsteuern Zugehörige Themen Ressourcen IFRS Interpretations Committee Projekte IAS 12 Bilanzierung von Unsicherheit in Bezug auf Ertragsteuern Standards IAS 37 IAS 1 IAS 12 Sonstige Entwürfe Quicklinks Informationen zum Interpretationsentwurf DI 2015 2 Transaktionen in fremder Währung und im Voraus gezahlte Gegenleistungen der ebenfalls heute veröffentlicht wurde Zugehörige Nachrichten DRSC Stellungnahme zu den vorgeschlagenen Änderungen an IFRS 4 in Bezug auf IFRS 9 09 02 2016 Reaktionen auf die vorgeschlagenen Änderungen mit denen Bedenken in Bezug auf die unterschiedliche Zeitpunkte des Inkrafttretens

    Original URL path: http://www.iasplus.com/de/news/2015/oktober/di-income-tax?set_language=de (2016-02-10)
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  • IFRS Interpretations Committee publishes draft interpretation on accounting for uncertainties in income taxes
    Toggle navigation Home About CFR News Publications Standards Projects Resources Toggle navigation Search site Navigation News Assurance Part I IFRS January 2014 February 2014 March 2014 April 2014 May 2014 June 2014 July 2014 August 2014 September 2014 October 2014 November 2014 December 2014 January 2015 February 2015 March 2015 April 2015 May 2015 June 2015 July 2015 August 2015 September 2015 October 2015 IFRS Interpretations Committee publishes draft interpretation on accounting for uncertainties in income taxes November 2015 December 2015 January 2016 February 2016 Part II ASPE Part III ASNPO Public sector Securities Projects Publications Resources Standards Info IFRS Interpretations Committee publishes draft interpretation on accounting for uncertainties in income taxes Oct 21 2015 On October 21 2015 the International Accounting Standards Board s IASB IFRS Interpretations Committee published a draft interpretation Uncertainty over Income Tax Treatments Comments are requested by January 19 2016 The IFRS Interpretations Committee observed diversity in practice regarding the recognition and measurement of current tax deferred tax liabilities and deferred tax assets as defined by paragraph 5 of IAS 12 Income Taxes when there are uncertainties in the amount of income tax payable recoverable As a consequence the Interpretations Committee decided to develop an interpretation to provide guidance Review the press release and draft interpretation on the IASB s Web Site Related Topics Projects Draft IFRIC Interpretation Accounting for Uncertainties in Income Taxes IAS 12 ED Quick links IFRS Interpretations Committee publishes draft interpretation on foreign currency transactions and advance consideration Related news AcSB Draft IFRIC Interpretation Uncertainty over Income Tax Treatments Nov 12 2015 IASB updates work plan Oct 26 2015 June 2015 IASB Update Income Taxes Jul 02 2015 All Related Related Publications Deloitte comment letter on IFRIC draft Interpretation 2015 1 Uncertainty over income tax treatments Jan 19 2016 All Related

    Original URL path: http://www.iasplus.com/en-ca/news/part-i-ifrs/10/di-income-tax?set_language=en-ca (2016-02-10)
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  • L'IFRS Interpretations Committee publie un projet d'interprétation sur la comptabilisation des incertitudes à l’égard des impôts sur le résultat
    publiic Valeurs mobilières Projets Publications Ressources Info L IFRS Interpretations Committee publie un projet d interprétation sur la comptabilisation des incertitudes à l égard des impôts sur le résultat 21 oct 2015 Le 21 octobre 2015 l IFRS Interpretations Committee de l International Accounting Standards Board IASB a publié un projet d interprétation intitulé Comptabilisation des incertitudes à l égard des impôts sur le résultat La période de commentaires prend fin le 19 janvier 2016 L IFRS Interpretations Committee a observé une diversité dans la pratique en ce qui touche la comptabilisation et l évaluation des passifs d impôt exigible et différé et des actifs d impôt différé tels qu ils sont définis au paragraphe 5 d IAS 12 Impôts sur le résultat en cas d incertitudes à l égard du montant des impôts sur le résultat payables recouvrables Par conséquent l IFRS Interpretations Committee a décidé d élaborer un projet d interprétation visant à donner des indications à ce sujet Lire le communiqué de presse et le projet d interprétation sur le site Web de l IASB en anglais Sujets connexes Projets Projet d interprétation IFRIC Comptabilisation des incertitudes à l égard des impôts sur le résultat ES Normes IAS 1 Présentation des états financiers IAS 12 Impôts sur le résultat IAS 37 Provisions passifs éventuels et actifs éventuels Liens rapides L IFRS Interpretations Committee publie un projet d interprétation sur les transactions et contreparties payées d avance en monnaies étrangères Nouvelles connexes Les ACVM fournissent des indications révisées sur les mesures financières non conformes aux PCGR 14 janv 2016 Le FASB publie une ASU simplifiant le classement dans le bilan des impôts différés 20 nov 2015 Projet d interprétation IFRIC du CNC Incertitude relative aux traitements fiscaux 12 nov 2015 L IASB met à jour son programme de

    Original URL path: http://www.iasplus.com/fr-ca/nouvelles/part-i-ifrs/10/di-income-tax?set_language=fr-ca (2016-02-10)
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  • IFRS Interpretations Committee publishes draft interpretation on accounting for uncertainties in income taxes
    independently or whether some tax treatments should be considered together The decision should be based on which approach provides better predictions of the resolution of the uncertainty Assumptions for taxation authorities examinations An entity is to assume that a taxation authority with the right to examine any amounts reported to it will examine those amounts and will have full knowledge of all relevant information when doing so Determination of taxable profit tax loss tax bases unused tax losses unused tax credits and tax rates An entity has to consider whether it is probable that the relevant authority will accept each tax treatment or group of tax treatments that it used or plans to use in its income tax filing If the entity concludes that it is probable that a particular tax treatment is accepted the entity has to determine taxable profit tax loss tax bases unused tax losses unused tax credits or tax rates consistently with the tax treatment included in its income tax filings If the entity concludes that it is not probable that a particular tax treatment is accepted the entity has to use the most likely amount or the expected value of the tax treatment when determining taxable profit tax loss tax bases unused tax losses unused tax credits and tax rates The decision should be based on which method provides better predictions of the resolution of the uncertainty Effect of changes in facts and circumstances An entity has to reassess its judgements and estimates if facts and circumstances change Disclosures The draft interpretation does not contain any new disclosure requirements Instead it highlights existing disclosure requirements in IAS 1 IAS 12 and IAS 37 Transition An entity has to apply the requirements by recognising the cumulative effect of initially applying them in retained earnings or in other appropriate components of equity at the start of the reporting period in which an entity first applies them without adjusting comparative information Full retrospective application is permitted if an entity can do so without using hindsight Comment deadline and additional information Comments on DI 2015 1 Uncertainty over Income Tax Treatments are requested by 19 January 2016 Please click for IASB press release link to IASB website Access to the draft interpretation on the IASB website Our UK Accounting Plus project page on accounting for uncertainties in income taxes Our Need to know publication on the draft interpretation Related Topics Resources IFRS Interpretations Committee Projects IAS 12 Accounting for uncertainties in income taxes Standards IAS 37 Provisions Contingent Liabilities and Contingent Assets IAS 1 Presentation of Financial Statements IAS 12 Income Taxes Quick links IFRS Interpretations Committee publishes draft interpretation on foreign currency transactions and advance consideration Related news ESMA comment letter on tentative agenda decision on IFRS 9 and IAS 39 Derecognition of financial assets 04 Feb 2016 ESMA comment letter on tentative agenda decision on IAS 20 Recoverable cash payments 04 Feb 2016 We comment on two IFRIC draft Interpretations 19 Jan 2016 We comment on a

    Original URL path: http://www.iasplus.com/en-gb/news/2015/10/di-income-tax?set_language=en-gb (2016-02-10)
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  • IFRS Interpretations Committee publishes draft interpretations related to income taxes and foreign currency transactions
    Transactions and Advance Consideration The proposals are being issued to address diversity in practice in the application of IAS 12 Income Taxes and IAS 21 The Effects of Changes in Foreign Exchange Rates respectively The draft interpretation related to income taxes would clarify that the recognition and measurement of a current or deferred tax asset or liability under IAS 12 should be based on taxable profit tax loss tax bases unused tax losses unused tax credits and tax rates that are determined in accordance with the draft interpretation if there is uncertainty over income tax treatments The draft interpretation related to foreign currency transactions would address how to determine the date of the transaction for the purpose of determining the spot exchange rate used to translate the asset expense or income or part of it on initial recognition that relates to and is recognised on the derecognition of a non monetary prepayment asset or a non monetary deferred income liability Comments on both draft interpretations are due by January 19 2016 For more in for ma tion see the press release on the IASB s Web site Related Topics Resources IFRS Interpretations Committee Standards IAS 12 Income Taxes IAS 21 The Effects of Changes in Foreign Exchange Rates Related news IASB publishes amendments related to the recognition of deferred tax assets for unrealized losses Jan 19 2016 IFRS Interpretations Committee holds January 2016 meeting Jan 12 2016 IFRS Interpretations Committee holds November 2015 meeting Nov 10 2015 July 2015 IFRS Interpretations Committee meeting notes posted Jul 21 2015 May 2015 IFRS Interpretations Committee meeting notes posted part 2 concluded May 21 2015 May 2015 IFRS Interpretations Committee meeting notes posted part 1 May 15 2015 All Related Related Publications IFRS in Focus IASB issues amendments to IAS 12 to clarify

    Original URL path: http://www.iasplus.com/en-us/news/2015/10/iasb-draft-interpretations?set_language=en-us (2016-02-10)
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  • IFRS in Focus — IASB publishes a draft Interpretation of IAS 12 Income Taxes — Uncertainty over income tax treatments
    IFRS in Focus IASB publishes a draft Interpretation of IAS 12 Income Taxes Uncertainty over income tax treatments Published on 28 Oct 2015 This edition outlines the proposed Interpretation of IAS 12 Income Taxes Accounting for uncertainties in an income tax liability or asset set out in the recent Exposure Draft ED DI 2015 1 issued by the International Accounting Standards Board Download Related Topics Publication series IFRS in Focus Resources IFRS Interpretations Committee Projects IAS 12 Accounting for uncertainties in income taxes Standards IAS 12 Income Taxes IAS 37 Provisions Contingent Liabilities and Contingent Assets IAS 1 Presentation of Financial Statements Related news We comment on two IFRIC draft Interpretations 19 Jan 2016 We comment on a number of tentative agenda decisions of the IFRS Interpretations Committee 19 Jan 2016 IASB finalises amendments regarding the recognition of deferred tax assets for unrealised losses 19 Jan 2016 January 2016 IFRS Interpretations Committee meeting notes posted 12 Jan 2016 Pre meeting summaries for the January IFRS Interpretations Committee meeting 08 Jan 2016 Three reappointments made to the IFRS Interpretations Committee 05 Jan 2016 All Related Related Publications IFRS in Focus IASB issues amendments to IAS 7 Statement of Cash Flows requiring disclosure of changes in liabilities arising from financing activities 01 Feb 2016 IFRS in Focus IASB issues amendments to IAS 12 to clarify the recognition of deferred tax assets for unrealised losses related to debt instruments measured at fair value 20 Jan 2016 EFRAG endorsement status report 19 January 2016 20 Jan 2016 Deloitte comment letter on IFRIC draft Interpretation 2015 2 Foreign currency transactions and advance consideration 19 Jan 2016 All Related Related Discussions IFRS implementation issues 17 Feb 2016 IAS 12 Recognition of deferred taxes 12 Jan 2016 IAS 12 Income tax consequences of interest payments on and

    Original URL path: http://www.iasplus.com/en/publications/global/ifrs-in-focus/2015/draft-interpretation-ias-12 (2016-02-10)
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  • IFRS Interpretations Committee publishes draft interpretation on foreign currency transactions and advance consideration
    liability in respect of that consideration in advance of the recognition of the related asset expense or income and the prepayment asset or deferred income liability is non monetary Consensus The Interpretations Committee came to the following conclusion The date of the transaction for the purpose of determining the exchange rate is the earlier of a the date of initial recognition of the non monetary prepayment asset or deferred income liability and b the date that the asset expense or income is recognised in the financial statements If the transaction is recognised in stages a date of transaction is established for each stage When there is more than one date of the transaction the exchange rate for each date is to be applied to translate that part of the transaction Transition On initial application entities would apply the interpretation either retrospectively in accordance with IAS 8 or prospectively to all foreign currency assets expenses and income in the scope of the interpretation initially recognised on or after the beginning of the reporting period an entity first applies the interpretation in or the beginning of a prior reporting period presented as comparative information Comment deadline and additional information Comments on DI 2015 2 Foreign Currency Transactions and Advance Consideration are requested by 19 January 2016 Please click for IASB press release link to IASB website Access to the draft interpretation on the IASB website IFRS in Focus IFRS Interpretations Committee issues draft interpretation on foreign currency transactions and advance consideration Our IAS Plus project page on foreign currency transactions and advance consideration Related Topics Resources IFRS Interpretations Committee Projects IAS 21 Foreign currency transactions and advance consideration Standards IAS 21 The Effects of Changes in Foreign Exchange Rates Quick links Information on DI 2015 1 Uncertainty over Income Tax Treatments also

    Original URL path: http://www.iasplus.com/en/news/2015/10/di-foreign-currency (2016-02-10)
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  • Events
    off compatibility mode upgrade your browser to at least Internet Explorer 9 or try using another browser such as Google Chrome or Mozilla Firefox IAS Plus IAS plus United States English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Login or Register Deloitte User Login Login Name Password Login Register Forgot password Welcome My account Logout IAS Plus United States English Global English Global Deutsch Canada English Canada Français United Kingdom English United States English Toggle navigation Search site Toggle navigation Home News Publications Standards Projects Resources My US GAAP Plus Topics Communications Toggle navigation Search site Navigation Events Comment deadlines Conferences and forums Dbriefs Effective dates Transition Resource Group Revenue meetings Webcasts Info Events About Contact us Legal Privacy Material on this website is 2015 Deloitte Global Services Limited or a member firm of Deloitte Touche Tohmatsu Limited or one of their related entities See Legal for additional copyright and other legal information Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited a UK private company limited by guarantee DTTL its network of member firms and their related entities DTTL and each of its member firms are legally separate and independent

    Original URL path: http://www.iasplus.com/en-us/events?set_language=en-us (2016-02-10)
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