Need to know — IASB proposes amendments to IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules
Published on:
27 Jan, 2023
![Need to know — IASB proposes amendments to IAS 12 to introduce a temporary exception from accounting for deferred taxes arising from OECD Pillar Two model rules Image]()
This Need to know outlines the proposed amendments to IAS 12 Income Taxes set out in Exposure Draft (ED) IASB/ED/2023/1 International Tax Reform — Pillar Two Model Rules, published by the International Accounting Standards Board (IASB) in January 2023.
