Home Pronouncements ASCG Interpretation 4 (IFRS) Accounting for Interest and Penalties Related to Income Taxes under IFRSs

ASCG Interpretation 4 (IFRS) Accounting for Interest and Penalties Related to Income Taxes under IFRSs

Publication Date:
05.09.2018
Effective Date:
01.01.2018

How to order
The German Accounting Standards (GAS) can be purchased here in printed form or as a online database at Schaeffer-Poeschel publisher or can be purchased (individually for each standard) as a PDF file at Genios.

Status: Approved by the ASCG

  • ASCG Interpretation 4 (IFRS) was adopted on September 05, 2018.
  • An entity shall apply this interpretation for annual periods beginning on or after 1 January 2018.
  • The publication of the interpretation is being prepared.