Accounting Standard AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules (Cth)

AASB Standard AASB 2023-2 June 2023

Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules [AASB 112]

Obtaining a copy of this Accounting Standard This Standard is available on the AASB website: www.aasb.gov.au.

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ISSN 1036-4803

Contents

Preface Accounting Standard AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules

from page Objective 5 Application 5 Amendments to AASB 112 5 COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 6

aVailable on the AASB website IASB Basis for Conclusions – Amendments

Australian Accounting Standard AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules is set out on pages 5–6. All the paragraphs have equal authority.