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ASC issues Amendments to SFRS for Small Entities on International Tax Reform—Pillar Two Model Rules

The Accounting Standards Committee (ASC) has issued Amendments to SFRS for Small Entities: International Tax Reform—Pillar Two Model Rules. These amendments include changes to the requirements in SFRS for Small Entities that are effective either immediately with retrospective application or for annual reporting periods beginning on 1 January 2023.


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