CERTYNEX IFRS ACADEMY

The Mercadine group has decided to consider together three uncertain tax treatments linked to the same reorganisation. How do the provisions of IFRIC 23 referring to 'an uncertain tax treatment' then apply?

They always apply to each treatment taken separately, grouping being only a presentation matter.

They apply to the group of treatments considered together.

They apply only to the largest treatment in the group.

They no longer apply, grouping turning the uncertainty into a provision.