Webb13 apr. 2024 · Die finale Änderung des IAS 12 wird für Ende Mai 2024 erwartet. Die vorübergehende Ausnahme von der Pflicht zur Bilanzierung latenter Steuern, die aus der Implementierung der Pillar Two-Regelungen resultieren, ist direkt nach Veröffentlichung der Änderungen an IAS 12 anzuwenden. WebbDer IASB hat am 4. Februar 2024 eine ergänzende Sitzung abgehalten, um die Anpassung des IFRS 16 zu Covid-19-bedingten Mietkonzessionen zu diskutieren.
IASBが法人所得税に関する会計基準書の狭い範囲の修正の加速化 …
Webb4 apr. 2024 · The implications of the Pillar Two model rules. The Global Anti-Base Erosion (GloBE) rules, a key component of the Pillar Two model rules, will introduce a 15% global minimum corporate tax rate for multinational enterprises (MNEs) with revenue above EUR750 million. The GloBE rules apply a system of top-up taxes that brings the total … Webb9 mars 2024 · The IASB published the Exposure Draft International Tax Reform—Pillar Two Model Rules in January 2024. The Exposure Draft is open for comment until 10 March 2024. The IASB aims to finalise any amendments, which would be effective immediately, in Q2 2024. Our response to the IASB’s Exposure Draft was submitted on 9 March 2024. … costco gatlinburg tn
Michiel Van der Lof auf LinkedIn: IASB proposes amendments to ...
Webbför 2 dagar sedan · Last week, the IASB released five Staff Papers providing an update to tax accounting under IFRS for Pillar Two. The IASB had previously issued an Exposure Draft for proposed amendments to IAS 12 to take account of the Pillar Two Model Rules. Webb9 jan. 2024 · The International Accounting Standards Board (IASB) has published an exposure draft 'International Tax Reform — Pillar Two Model Rules (Proposed amendments to IAS 12)' to respond to stakeholders’ concerns about the potential implications of the imminent implementation of the OECD pillar two model rules on the … WebbOn 9 January 2024 the IASB issued the Exposure Draft - International Tax Reform - Pillar Two Model Rules - Proposed amendments to IAS 12. The proposals in this Exposure Draft would introduce a temporary exception to the accounting for deferred taxes arising from the implementation of the Pillar Two model rules and targeted disclosure requirements. break even analyse controlling