iGAAP in Focus — Financial Reporting: IASB publishes amendments to 'IFRS for SMEs' for OECD tax reform
Published on:
05 Oct 2023
![smes-pillar-two Image]()
On 29 September 2023, the IASB published International Tax Reform — Pillar Two Model Rules (Amendments to the 'IFRS for SMEs' Standard) to align the standard's requirements with similar amendments to IAS 12 Income Taxes issued in May 2023.
This newsletter outlines the amendments.
