Amendment of Regulation (EU) 2023/1803 as regards IAS 12 Income Taxes

Topic area:
Status: 14.11.2023 |
Archived
Key words:
IFRS, Tax, Amendment
Initiative
Official name
Commission Regulation (EU) 2023/2468 of 8 November 2023 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 12
Type
Regulation
Level 1
Initiator
EFRAG
Submitted
24.04.2023
Doc. code
2023/2468
Summary
Status
Status

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Current version
Final version
08.11.2023
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
Amendments to IAS 12 - Temporary relief from deferred tax accounting for OECD Pillar Two taxes (non-binding, Amendment, INT)

Source: EFRAG, 2023/2468, 2023