9 Jan 2023

The ASC invites comments on Exposure Draft ED/2023/1 International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12) by 8 Feb 2023.

9 Jan 2023

2023 Volumes of SFRS(I)s and FRSs
The ASC has published the collections of SFRS(I)s and FRSs that are required to be applied for annual reporting period beginning on 1 January 2023. The collections include official pronouncements that have been issued by the ASC up to 31 December 2022, but do not include new/revised/amendments to SFRS(I)s and FRSs which are effective for annual reporting periods beginning after 1 January 2023.