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The International Accounting Standards Board (IASB) has issued amendments to the IFRS for SMEs Accounting Standard—the Standard for companies that do not have public accountability.
The amendments to the IFRS for SMEs Accounting Standard are based on the amendments to IAS 12 Income Taxes issued in May 2023. These amendments have resulted from the introduction of the Organisation for Economic Co-operation and Development’s (OECD) Pillar Two model rules. This out-of-cycle amendment follows urgent calls from affected stakeholders.
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