CERTYNEX IFRS ACADEMY

Which of these events are examples of changes in facts and circumstances or new information that may, depending on the circumstances, lead to reassessing a judgement about an uncertain tax treatment?

The authority discloses the amount another company paid to settle a similar treatment.

A change in the entity's auditor.

The authority changes its rules on the issue concerned.

The authority's right to re-examine the year concerned expires.

The entity's share price falls sharply.