iGAAP in Focus — Financial reporting: IASB proposes amendments to the IFRS for SMEs for OECD tax reform

Published on: 06 Jun 2023

This iGAAP in Focus outlines Exposure Draft (ED) IASB/ED/2023/3 International Tax Reform—Pillar Two Model Rules—Proposed amendments to the IFRS for SMEs Standard, published by the International Accounting Standards Board (IASB) in June 2023.


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