IASB issues amendments to IAS 12 for Pillar Two deferred taxes

On May 23, the IASB issued amendments to IAS 12, Income Taxes, to provide temporary relief from accounting for deferred taxes arising from the Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD). New targeted disclosure requirements for companies affected by the Pillar Two model rules are also introduced in the amendments. The disclosures are effective for years beginning on or after January 1, 2023.

For additional information, read our global In brief, Global implementation of Pillar Two: narrow-scope amendments to IAS 12.
Expand Expand
Resize
Tools
Rcl

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide