iGAAP fokussiert — Finanzberichterstattung — ED/2023/1: Änderungen an IAS 12 'Ertragsteuern'
Published on:
10 Jan 2023
![ias-12-pillar-two Image]()
On 9 January 2023, the IASB published an exposure draft International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12) to respond to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the accounting for income taxes.
This German-language newsletter outlines the amendments.
