On 29 September 2023, the International Financial Reporting Standards (IFRS) Foundation announced that the International Accounting Standards Board (IASB) has amended the IFRS for SMEs Accounting Standard in relation to the Pillar 2 global minimum tax.
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IASB amends the IFRS for SMEs Accounting Standard related to international tax reform
The International Accounting Standards Board (IASB) has today issued amendments to the IFRS for SMEs Accounting Standard—the Standard for companies t…