Accounting for taxes under IFRS® Accounting Standards differs depending on the nature of the tax.
Here we look at specific requirements in IAS 12 Income Taxes – i.e. taxes based on taxable profits. These materials contain both general and topic-specific guidance, providing insights into how to apply IAS 12 as well as keeping you up to date with the latest developments.
For illustrative disclosures about income taxes in the interim and annual financial statements, see our Guides to financial statements.
Global minimum top-up taxes in financial reports
Our latest insights
More insights
Related content
© 2024 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.