Regulation N° 2023-02 amending ANC Regulation n° 2020-01 of 6 March 2020 relating to the consolidated accounts
On 7th July 2023, ANC Board adopted Regulation N° 2023-05 amending ANC Regulation n° 2020-01 relating to the consolidated accounts about the accounting treatment of the global minimum tax related to OECD GloBE model rules (exception to the recognition of related deferred tax assets and liabilities ; information required in the notes to the consolidated accounts)
Regulation
Regulation and related commentaries