International Tax reform- Pillar two model rules - Proposed Amendments to IFRS for SMEs Standard (Comment deadline -17 July 2023)
Overview
The Exposure Draft proposes a temporary exception to the requirements for recognising deferred tax assets and liabilities. It also introduces targeted disclosure requirements for affected SMEs and clarifies what is included in the ‘other events’ in the disclosure objective.
| Author | APC |
|---|---|
| Division | Corporate Reporting |
| Keywords | IFRS International Tax reform Pillar two |
| Categories | Financial Reporting |
| Date | 2023 |
| URL |