Kommisjonsforordning (EU) 2023/2468 av 8. november 2023 om endring av forordning (EU) 2023/1803 med hensyn til internasjonal standard for finansiell rapportering (IFRS) nr. 12
Internasjonale regnskapsstandarder: endringer til IFRS 12
- Utkast til kommisjonsforordning godkjent av komite (representanter for medlemslandene) og publisert i EUs komitologiregister 17.7.2023
BAKGRUNN (fra kommisjonsforordningen)
(1) By Commission Regulation (EU) 2023/1803 (2) certain international accounting standards and interpretations that were in existence at 8 September 2022 were adopted.
(2) On 23 May 2023, the International Accounting Standards Board (‘IASB’) issued certain amendments to International Accounting Standard 12 Income Taxes (‘IAS 12’). The amendments introduced a temporary exception from accounting for deferred taxes arising from the implementation of the OECD’s Pillar Two model rules, as well as targeted disclosures for affected entities.
(3) The temporary exception is to be applied immediately upon the issue of those amendments by the IASB and retrospectively in accordance with International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors (‘IAS 8’). The disclosure requirements are to be applied to annual reporting periods beginning on or after 1 January 2023. A company is not required to apply the disclosure requirements in interim financial reports for interim periods ending on or before 31 December 2023.
(4) Following a consultation of the European financial reporting advisory group EFRAG, the Commission concludes that the amendments to IAS 12 meet the conditions for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
(5) Some third countries have already implemented the OECD’s Pillar Two model rules this year. Unless a decision is taken on the applicability of the amendments to IAS 12, EU groups will have to recognise these second pillar increases as deferred taxes in their interim consolidated financial statements. In order to prevent this, an urgent adoption of this decision is needed for groups established in the Union.
(6) Regulation (EU) 2023/1803 should therefore be amended accordingly.
(7) The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,