Basis for Conclusions on AASB 2023-4

This Basis for Conclusions accompanies, but is not part of, AASB 1060.  The Basis for Conclusions was originally published with AASB 2023-4 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules: Tier 2 Disclosures.

The Basis for Conclusions is provided with this Standard as a linked PDF document. See AASB Extras at right.