عرض العناصر حسب علامة : معيار المحاسبة الدولي رقم 12

معلومات إضافية

• المحتوى بالإنجليزية At its November 2022 meeting, the International Accounting Standards Board (IASB) decided to add to its work plan an accelerated project proposing narrow-scope amendments to IAS 12 Income Taxes.
  
  In December 2021, the Organisation for Economic Co-operation and Development (OECD) published its Pillar Two model rules. The rules aim to address the tax challenges arising from the digitalisation of the economy, and were agreed by more than 135 countries and jurisdictions representing more than 90% of global GDP.
  
  The Pillar Two model rules provide a template for the implementation of a minimum corporate tax rate of 15% that large multinational companies would pay on income generated in each jurisdiction in which they operate.
  
  The IASB’s project responds to stakeholders’ concerns about the potential implications of the imminent implementation of these rules on the accounting for income taxes. In particular, the IASB has tentatively decided to introduce:
  
  a temporary exception from accounting for deferred taxes arising from the implementation of the rules; and
  targeted disclosures requirements for affected companies.
  The IASB expects to publish an exposure draft in January 2023. Due to the accelerated nature of the project, the IASB has decided on a comment period of 60 days, which is subject to approval by the Due Process Oversight Committee.
  
  The IASB aims to finalise any amendments, which would be effective immediately, in the second quarter of 2023