ASC submitted comments on ED/2023/2 Amendments to the Classification and Measurement of Financial Instruments and ED/2023/3 International Tax Reform—Pillar Two Model Rules
Accountants
Accounting entities
Accounting standards and sector regulation
13 July 2023
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The Accounting Standards Committee has submitted its comment letters to the IASB for the following consultation documents:
1. ED/2023/2 Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7); and
2. ED/2023/3 International Tax Reform—Pillar Two Model Rules (Proposed amendments to the IFRS for SMEs Standard).
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