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Accounting and Reporting Blog: ED/2023/1: Entwurf zur Änderung des IAS 12 aufgrund von Pillar Two

Mit den vorgeschlagenen Anpassungen reagiert der IASB auf Bedenken der Stakeholder hinsichtlich potentieller Auswirkungen der bevorstehenden Umsetzung der Pillar Two-Vorschriften auf die Bilanzierung von Ertragsteuern.

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