IAS 12 – Income Taxes & Pillar Two – Global minimum tax accounting

As the Global Minimum Tax and Pillar Two are progressively implemented, businesses, particularly multinational enterprises, need to understand their implications for tax accounting and financial reporting.

To help businesses navigate these developments, RSM Vietnam is organising the webinar “IAS 12 – Income Taxes & Pillar Two – Global Minimum Tax Accounting.”

The webinar will provide practical insights into IAS 12 and highlight the impact of Pillar Two on tax accounting and financial reporting, helping businesses identify key considerations and strengthen their readiness for implementation.

Key takeaways:

• How to determine when to recognise both current and deferred tax liabilities and assets
• How to measure both current and deferred tax liabilities and assets
• How to present tax liabilities, assets and expense within the financial statements
• How to prepare relevant and accurate disclosures.

Agenda

• 14:00: Guest reception
• 15:30: Webinar ends

RSVP
Contact Le Nguyen Bao Nguyen at email  nguyen.le@rsm.com.vn

Type: Webinar

Language: Vietnamese (document provided)

Speakers: 

• Ly Trung Thanh, Director, Audit & assurance
• Vu Le Minh, Associate Director, Business tax advisory