OECD Pillar Two: IASB publishes proposed amendments to IAS 12

Keywords: Mazars, Thailand, OECD Pillar Two, IASB, IAS12, Income Taxes, Deferred Tax

13 March 2023

The amendments would introduce a temporary exception to the recognition of deferred taxes resulting from the implementation of the OECD Pillar Two rules.

The comment period runs until 10 March 2023. 

The exposure draft can be downloaded here.