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IASB amends IFRS for SMEs standard in line with international tax reform
On 29 September, the International Accounting Standards Board (IASB) published amendments to the IFRS for SMEs standard, arising from the introduction of the OECD Pillar Two rules.
Keywords: Mazars, Thailand, IFRS, SMEs, Tax, IAS 12, Pillar Two
In practical terms, the amendments bring IFRS for SMEs into line with the final amendments to IAS 12, International Tax Reform – Pillar Two Model Rules, which were published last May.
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