Accounting Standard AASB 2023-4 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules: Tier 2 Disclosures
Appendix AAustralian simplified disclosuAppendix AAustralian simplified disclosures for Tier 2 entities
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Appendix A
Australian simplified disclosures for Tier 2 entities
This appendix is an integral part of the Standard.
AusA1 Paragraphs 79–88D do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities.
Commencement of the legislative instrument
9 For legal purposes, this legislative instrument commences on 29 September 2023.