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Accounting Standard AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules
Standards amended by AASB 2023-2Standards amended by AASB 2023-2
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Standards amended by AASB 2023-2
This Standard makes amendments to AASB 112 Income Taxes (August 2015).
These amendments arise from the issuance of International Financial Reporting Standard International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12) by the International Accounting Standards Board (IASB) in May 2023.