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IASB Confirms Temporary Relief from Deferred Tax Accounting for OECD Pillar 2 Taxes

|Approved Changes|International Accounting Standards Board-OECD
International Accounting Standards Board-OECD

The International Financial Reporting Standards (IFRS) Foundation has announced] that the International Accounting Standards Board (IASB) has decided to finalize temporary relief from deferred tax accounting for OECD Pillar 2 Taxes. The final amendments are to be issued by the end of May 2023.

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IASB confirms temporary relief from deferred tax accounting following OECD Pillar Two tax reform

The International Accounting Standards Board (IASB) has decided today to finalise amendments to I…

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