Skip to content (Press enter)

The International Accounting Standards Board expects to issue International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard, which amends the IFRS for SMEs Accounting Standard, on 29 September 2023.

IFRS Digital Subscribers and IFRS Digital and Print subscribers will be able to download the document from the IFRS Accounting Standards Navigator and from the project page.

Sign up for alerts

Ensure you are up to date with all our forthcoming publications by signing up to receive these news stories as email alerts. To do this, sign in to your IFRS account—if you do not have one, you can create one herego to your dashboard and choose your follows.

Adjust the frequency of these alerts at the top of the dashboard by selecting 'immediate' or 'daily' from the dropdown menu. Email alerts are set to 'never' by default (except when you choose to follow a topic). For more information, please go to our getting started page.

Followable tags

IFRS Accounting Standards development
IFRS Accounting Standards, Amendments and Interpretations
The IFRS for SMEs Accounting Standard
SMEs