This session addresses the impact of Pillar Two on financial reporting under IFRS and U.S. GAAP. Topics include disclosure requirements, deferred tax considerations, and the expectations of auditors and stakeholders.
Learning Outcomes:
- Apply IAS 12 and ASC 740 principles to Pillar Two-related tax impacts.
- Identify financial statement disclosure obligations under the new rules.
- Anticipate auditor concerns and develop communication strategies for boards and investors.
Who Should Attend:
In-house tax professionals involved in OECD Pillar Two compliance, planning, or policy for their employer.
Instructor(s):
Philip Ramstetter, Partner, PwC
Andrew Morrissey, Tax Director, PwC
Matt Weisberg, Senior Manager, PwC
Jen Schiellack, Managing Director, PwC
General Course Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the full course.
For member pricing, please login to tei.org
This is a digital product. With full paid access, content will be available for one year after the purchase date.
CPE Credits
This digital product is not eligible for Continuing Professional Education (CPE) credit.
This session includes recordings from the 2025 virtual program and the corresponding PowerPoint slides.
Length of Course
This session will take approximately 1.5 hours to complete.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship details.
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