Applying IFRS – International Tax Reform - Pillar Two Disclosures

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EY Global CRS
28 Nov 2023 PDF
Subject IFRS technical resources
Categories Other IFRS Presentation of financial statements

This publication helps entities in developing disclosures on the impact of the implementation of Pillar Two model rules that meet the requirements of the Amendments to IAS 12 Income Taxes.

It sets out the disclosure objectives and issues that entities should consider in preparing disclosures that provide useful information to the users of financial statements. Furthermore, it includes helpful illustrative disclosures and outlines the implementation process and phases in the process of implementation.

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