iGAAP fokussiert — Finanzberichterstattung — Änderungen an IAS 12 'Ertragsteuern' veröffentlicht
Published on:
24 May 2023
On 23 May 2023, the IASB published International Tax Reform — Pillar Two Model Rules (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.