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Accounting and Reporting Blog: IASB finalisiert Änderung an IAS 12 aufgrund von Pillar Two

Mit der Änderung werden eine vorübergehende Ausnahme von der Pflicht zur Bilanzierung latenter Steuern, die aus der Implementierung der Pillar Two-Regelungen resultieren, sowie gezielte Angabepflichten für betroffene Unternehmen in IAS 12 aufgenommen.

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Udo Kalk-Griesan

Udo Kalk-Griesan

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