Exposure Draft: Amendments to AS 22

Last updated: 26 July 2023
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This document is an Exposure Draft detailing proposed amendments to AS 22, 'Accounting for Taxes on Income', specifically addressing the Pillar Two Model Rules of International Tax Reform. It outlines new requirements for disclosing information about Pillar Two income taxes, including exceptions for deferred tax assets and liabilities. The draft is particularly relevant for accounting professionals and businesses navigating international tax changes, with a comment deadline of August 25, 2023.

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Exposure Draft: International Tax Reform - Pillar Two Model Rules Amendments to AS 22 #pdf
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Submitted by · Posted 26 July 2023 · Other files by Shree · Report
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