IASB issues ED International Tax Reform—Pillar Two Model Rules (Proposed Amendments to IAS 12)

The IASB has proposed amendments to IAS 12 Income Taxes: International Tax Reform—Pillar Two Model Rules. The proposed amendments aim to provide temporary relief from accounting for deferred taxes arising from the imminent implementation of the Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD).

For further information, please refer to the IASB website