Artículo 98M. IAS 12 Paragraph 98M

International Tax Reform—Pillar Two Model Rules , issued in May 2023, added paragraphs 4A and 88A⁠–⁠88D . An entity shall: (a) apply paragraphs 4A and 88A immediately upon the issue of these amendments and retrospectively in accordance with IAS 8 ; and (b) apply paragraphs 88B⁠–⁠88D for annual reporting periods beginning on or after 1 January 2023. An entity is not required to disclose the information required by these paragraphs for any interim period ending on or before 31 December 2023. [ Refer: Basis for Conclusions paragraphs BC116⁠–⁠BC117 ]