|Accounting Standards Board
The Institute of Chartered Accountants of India
25th July, 2023
|Exposure Draft of International Tax Reform-Pillar Two Model Rules - Amendments to AS 22
The Accounting Standards Board has issued Exposure Draft of International Tax Reform—Pillar Two Model Rules - Amendments to AS 22 to provide temporary relief from requirements to recognise and disclose information about deferred tax assets and liabilities arising from Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD).
Comments on the abovementioned Exposure Draft may be submitted through any of the following modes:
Further clarifications on the Exposure Draft may be sought by e-mail to email@example.com.