Amendments to IAS 12 - Temporary relief from deferred tax accounting for OECD Pillar Two taxes

Topic area:
Status: 26.05.2023 |
Archiviert
Key words:
IFRS, Tax, Amendment
Initiative
Official name
International Tax Reform —Pillar Two Model Rules (Amendments to IAS 12)
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
09.01.2023
Doc. code
Summary
Status
Status

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Current version
Final version
23.05.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Amendment of Regulation (EU) 2023/1803 as regards IAS 12 Income Taxes (binding, Amendment, EU)
Level 2
–
Level 3 / Other
IFRS Accounting Taxonomy 2023 - Update 1 (non-binding, Amendment, INT)
IAS 12 - Income Taxes (non-binding, INT)

Source: IASB, International Tax Reform —Pillar Two Model Rules (Amendments to IAS 12), 2023