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.