Show Sections
On 5 October 2023, the IASB published for public comment IFRS Accounting Taxonomy 2023—Proposed Update 1 International Tax Reform—Pillar Two Model Rules, Supplier Finance Arrangements and Lack of Exchangeability.
This proposed update includes changes resulting from the following amendments:
- International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12), issued in May 2023;
- International Tax Reform—Pillar Two Model Rules (Amendments to Section 29 of the IFRS for SMEs Standard), issued in September 2023;
- Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7), issued in May 2023; and
- Lack of Exchangeability (Amendments to IAS 21), issued in August 2023.
The deadline for submitting comments was 4 December 2023.
