Exposure Draft: Amendments to Ind AS 12

Last updated: 26 July 2023

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This document is an Exposure Draft detailing proposed amendments to Ind AS 12, focusing on the International Tax Reform's Pillar Two Model Rules. It outlines new requirements for recognising and disclosing information related to Pillar Two income taxes. The draft specifies how entities should handle deferred tax assets and liabilities and what disclosures are needed regarding their exposure to these new tax rules. It's essential reading for accountants, financial professionals, and businesses impacted by global tax reforms.

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Exposure Draft: International Tax Reform - Pillar Two Model Rules Amendments to Ind AS 12 #pdf

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Submitted by Shree · Posted 26 July 2023 · Other files by Shree · Report

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