Temporary relief from deferred tax accounting for OECD Pillar Two taxes
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
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 2024 - Update 1
(non-binding, Amendment, INT)
Source: IASB, International Tax Reform —Pillar Two Model Rules (Amendments to IAS 12), 2023