Comments
28th of February 2023

Proposed Amendments to IAS 12: International Tax Reform – Pillar Two Model Rules

German Banking Industry Committee Banking supervision
Michaela Zattler
Michaela Zattler

The German Banking Industry Committee welcomes the IASB's proposed approach of not initially recognising deferred taxes resulting from the OECD minimum taxation, but to make corresponding disclosures in the notes. However, the German Banking Industry considers the disclosure requirements mentioned by the IASB to be clearly too complex and too detailed.

Stellungnahme als PDF

Stellungnahme IASB International Tax Reform

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Comments
15th of July 2026

GBIC comments on the EBA Discussion paper

Simplification and assessment of the credit risk framework

The German Banking Industry Committee welcomes the initiative of the European Banking Authority (EBA) to explore possible avenues for simplifying the existing credit risk framework.