ICAI - The Institute of Chartered Accountants of India

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).

The Exposure Draft of Amendments to AS 22 can be assessed at the following link for comments with the last date of comments being August 25, 2023:

International Tax Reform—Pillar Two Model Rules - Amendments to AS 22

Comments on the abovementioned Exposure Draft may be submitted through any of the following modes:

1. Electronically:	Click on http://www.icai.org/comments/asb/ to submit comment online (Preferred method)
2. Email:	Comments can be sent to: commentsasb@icai.in
3. Postal:	Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002

Further clarifications on the Exposure Draft may be sought by e-mail to asb@icai.in.

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