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IASB seeks comments on a proposed new standard on income tax accounting

IASB seeks comments on a proposed new standard on income tax accounting

The International Accounting Standards Board (IASB) today published for public comment an exposure draft of a proposed new standard on the accounting for income tax. If adopted, the standard would replace the existing requirements in IAS 12 Income Taxes.


The proposed standard retains the basic approach to accounting for income tax, known as the temporary difference approach. The objective of that approach is to recognise now the future tax consequences of past events and transactions, rather than waiting until the tax is payable. Although the proposed standard retains the same principle, the IASB proposes to remove most of the exceptions in IAS 12, to simplify the accounting and strengthen the principle in the standard. In addition, the IASB proposes a changed structure for the standard that will make it easier to use.




a proposal to recognise deferred tax assets in full, less, if applicable,a valuation allowance to reduce the net carrying amount to the highest amount that is more likely than not to be realisable against taxable profit. This approach replaces the existing single-step recognition of the portion of a deferred tax asset for which realisation is probable.

税金資産の回収可能性が乏しいとき、従来のIASではもともと税金資産を認識しませんでしたが、今後は一旦税金資産を認識した後に、評価性引当金(valuation allowance)を計上することにより税金資産の純額を減少させようというものです。これなども米国のアプローチに沿ったものといえましょう。


a proposal that current and deferred tax assets and liabilities should be measured using the probability-weighted average amounts of possible outcomes assuming that the tax authorities will examine the amounts reported to them by the entity and have full knowledge of all relevant information. IAS 12 is silent on the treatment of uncertainty over tax amounts




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