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The International Accounting Standards Board (IASB) expects to publish IFRS Accounting Taxonomy 2023—Proposed Update 1 International Tax Reform—Pillar Two Model Rules, Supplier Finance Arrangements and Lack of Exchangeability on 5 October 2023.

The document will be available to download from the Open for comment section and from the IFRS Accounting Taxonomy Update—Amendments to IAS 12, IAS 21, IAS 7 and IFRS 7 project page.

To comment on the proposed update you will need to have an IFRS Foundation account, which can be created here.

We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.

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