IFRS Accounting Taxonomy 2024 - Update 1
Initiative
Official name
IFRS®Taxonomy Update
IFRS® Accounting Taxonomy 2023 - Update 1
International Tax Reform - Pillar Two Model Rules, Supplier Finance Arrangements and Lack of Exchangeability
March 2024
IFRS® Accounting Taxonomy 2023 - Update 1
International Tax Reform - Pillar Two Model Rules, Supplier Finance Arrangements and Lack of Exchangeability
March 2024
Type
Other
Level 3 / Other
Initiator
IASB
Submitted
05.10.2023
Doc. code
-
Summary
Status
Status
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Current version
Final version
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
Temporary relief from deferred tax accounting for OECD Pillar Two taxes
(non-binding, INT)
Amendments to the IFRS for SMEs Standard (International Tax Reform—Pillar Two Model Rules)
(non-binding, Amendment, INT)
Supplier finance arrangements - amendments to IAS 7 and IFRS 7
(non-binding, INT)
IAS 21: Lack of Exchangeability
(non-binding, INT)
IFRS Accounting Taxonomy 2024 - Update 2
(non-binding, Amendment, INT)
IFRS® Accounting Taxonomy 2023 - Update 1
International Tax Reform - Pillar Two Model Rules, Supplier Finance Arrangements and Lack of Exchangeability
March 2024, 2024