Beyond the GAAP n°176 - April 2023

Weniger als sechs Monate nach dem Start des Standardsetzungsprojekts scheint das IASB auf dem besten Weg zu sein, die Änderungen an IAS 12 fertig zu stellen, die eine vorübergehende Ausnahme von der Erfassung latenter Steuern einführen werden, die sich aus der Umsetzung der OECD-Regeln der Säule 2 ergeben.

The IASB acknowledged the timely and helpful feedback from stakeholders on its proposed amendments and, at the end of a supplementary meeting dedicated to the project, finally elected to simplify the disclosure requirements compared with its initial proposal. This was arguably the most practical solution to ensure rapid finalisation of the amendments, which was important to all stakeholders.

Another major news item reported in this issue is the IASB’s recent publication of an exposure draft of proposed amendments to IFRS 9 and IFRS 7, following the first phase of the Post-implementation Review of IFRS 9. The exposure draft also includes the IASB’s response to a question initially put to the IFRS Interpretations Committee, concerning the date on which to derecognise a receivable that is settled using an electronic payment system.