The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
The Accounting Standards Board has issued Exposure Draft of International Tax Reform - Pillar Two Model Rules - Amendments to AS 22 to provide temporary relief from requirements to recognise and disclose information about deferred tax assets and liabilities arising from Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD).
How to comment:
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Electronically: |
Click on "Submit a comment letter" below (Preferred method) |
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Email: |
Comments can be sent to: commentsasb@icai.in |
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Postal: |
Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002 |
Further clarifications on the Exposure Draft may be sought by e-mail to asb@icai.in.
The Exposure Draft is open for comment until 25th August, 2023
| Due process documents |
| Exposure Draft of International Tax Reform - Pillar Two Model Rules - Amendments to AS 22 [PDF] |