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27 September 2023
IASB to issue International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard
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The International Accounting Standards Board expects to issue International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard, which amends the IFRS for SMEs Accounting Standard, on 29 September 2023.
IFRS Digital Subscribers and IFRS Digital and Print subscribers will be able to download the document from the IFRS Accounting Standards Navigator and from the project page.
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Amendments to the IFRS for SMEs Accounting Standard—International Tax Reform—Pillar Two Model Rules -
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