Overview
Date recorded:
The IASB held a supplementary meeting on 23 August 2023. The following topic was discussed:
International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard: The IASB discussed the feedback received in response to Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard. The IASB agreed to finalise the proposals in the ED with minor revisions.