✔️ Disclosures for Supplier Finance Arrangements • Which arrangements are in scope? • What are the new disclosure requirements? • What do companies need to consider? • Effective date and transition ✔️ Pillar II Tax Reforms • An overview of Pillar-Two top-up tax • Relief from deferred tax accounting • Disclosures required before and after top-up tax • What are the next steps for companies ✔️ Key Amendments to Ind AS Effective for Accounting Period Commencing on or After 1 April 2023 • Disclosure of 'material' accounting policies • Defining accounting estimates and interaction with accounting policies
