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Pillar Two Calculation

Accounting standards and how they impact on Pillar Two

Pillar Two Accounting Disclosures Under IFRS

IAS 1, IAS 10 and IAS 12 all have provisions that can impact on the required disclosures in financial statements for Pillar Two, however, the key determinant will be whether the domestic tax law to implement the Pillar Two GloBE Rules has been announced, substantively enacted, or enacted before the financial statements are issued.

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