Accounting Standard AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules
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Preface
Accounting Standard
AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules
from page
Objective 5
Application 5
Amendments to AASB 112 5
COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 6
aVailable on the AASB website
IASB Basis for Conclusions – Amendments
Australian Accounting Standard AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules is set out on pages 5–6. All the paragraphs have equal authority.