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Turkiye amends accounting standards to align with BEPS 2.0 Pillar Two legislation

|Tax Alerts, Information Reporting, Legis ...|Turkey
Turkey

  • The Turkish Public Oversight, Accounting and Auditing Standards Authority's Decision regarding amendments in Turkish Accounting Standard 12 was published in the Official Gazette on 19 September 2023.
  • The Decision amends Turkish Accounting Standard 12, which deals with accounting for income taxes (equivalent to IAS 12 issued by the International Accounting Standards Board) due to the implementation of the Pillar Two Model Rules of the OECD's BEPS 2.0 project.

The Turkish Public Oversight, Accountin…

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