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IASB Amendments to IFRS for SMEs Accounting Standard in Relation to Pillar 2

|Approved Changes|International Accounting Standards Board ...
International Accounting Standards Board-OECD

On 29 September 2023, the International Financial Reporting Standards (IFRS) Foundation announced that the International Accounting Standards Board (IASB) has amended the IFRS for SMEs Accounting Standard in relation to the Pillar 2 global minimum tax.

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IASB amends the IFRS for SMEs Accounting Standard related to international tax reform

The International Accounting Standards Board (IAS…

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