IASB proposes amendments to IAS 12 for Pillar Two deferred taxes

On January 9, the IASB issued an exposure draft of proposed 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). The proposal also includes new targeted disclosure requirements for companies affected by the Pillar Two model rules. For additional details, refer to our In brief, Global implementation of Pillar Two: Proposed amendments to IAS 12.

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