The Pillar Two GloBE Rules may flow from the financial accounts but they will also have an impact on the financial accounts.
Top-up tax (or any tax paid under a qualified domestic minimum top-up tax) will clearly impact on current tax, but would need to be considered for deferred tax purposes as well.
When financial statements are being prepared accounting disclosures will also need to be considered.
IAS 1, IAS 10 and IAS 12 all have provisions that can apply however the key determinant will be whether the domestic tax law to implement the Pillar Two GloBE Rules has been:
before the financial statements are issued.