Artículo §118. IAS 12 — Examples illustrating paragraphs 88C⁠–⁠88D Examples of infor

Examples illustrating paragraphs 88C⁠–⁠88D Examples of information an entity could disclose to meet the objective and requirements in paragraphs 88C⁠–⁠88D include: (a) qualitative information such as information about how an entity is affected by Pillar Two legislation and the main jurisdictions in which exposures to Pillar Two income taxes might exist; and (b) quantitative information such as: (i) an indication of the proportion of an entity’s profits that might be subject to Pillar Two income taxes and the average effective tax rate applicable to those profits; or (ii) an indication of how the entity’s average effective tax rate would have changed if Pillar Two legislation had been in effect.