Amendments to the IFRS for SMEs Standard (International Tax Reform—Pillar Two Model Rules)

Topic area:
Status: 09.10.2023 |
Current
Key words:
Tax, IFRS, Amendment
Initiative
Official name
International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
01.06.2023
Doc. code
Summary
Status
Status

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Current version
Final version
29.09.2023
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
–
Level 2
–
Level 3 / Other
–

Source: IASB, International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard, 2023