MCA amends AS-22 to incorporate disclosure requirements relating to the OECD Pillar Two global minimum tax framework, including exemptions from recognising deferred tax assets/liabilities and new reporting disclosures.
Back
MCA amends AS-22 to incorporate disclosure requirements relating to the OECD Pillar Two global minimum tax framework, including exemptions from recognising deferred tax assets/liabilities and new reporting disclosures.