The International Accounting Standards Board (IASB) has issued amendments to IAS 12. The amendments give companies temporary relief from accounting for deferred taxes arising from the OECD Pillar Two reform.
The measures will introduce:
The International Accounting Standards Board (IASB) has issued amendments to IAS 12. The amendments give companies temporary relief from accounting for deferred taxes arising from the OECD Pillar Two reform.
The measures will introduce: