The International Accounting Standards Board has today issued IFRIC Interpretation 21: Levies, an Interpretation on the accounting for levies imposed by governments.  The Interpretation had been developed by the IFRS Interpretations Committee (‘the Interpretations Committee’), the interpretative body of the IASB. . .

http://www.ifrs.org/Alerts/ProjectUpdate/Pages/IASB-issues-IFRIC-Interpretation-21-Levies-May-2013.aspx