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Accounting Standard AASB 2023-4 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules: Tier 2 Disclosures
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Implementation guidance
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| AASB Standard | Paragraphs superseded by this Standard | Paragraphs that have not been superseded by this Standard and represent presentation requirements or associated guidance |
|---|---|---|
| … | … | … |
| AASB 112 Income Taxes | Paragraphs 79–88D | Paragraphs 71–78 |
| … | … | … |