1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2023
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  1. IAS 12: Income Taxes
  2. IAS 12: Basis for Conclusions
  3. International Tax Reform - Pillar Two Model Rules (2023 amendments) (paras. BC96–BC117)
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International Tax Reform - Pillar Two Model Rules (2023 amendments) (paras. BC96–BC117)

Comparing proposed amendment...
BC96
Background (paras. BC97-BC99)
Temporary exception to deferred tax accounting (paras. BC100-BC106)
Disclosures (paras. BC107-BC114)
Effects analysis (para. BC 115)
Transition (paras. BC116-117)
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