Checking in on Pillar Two
Hot Topic | October 2024
Wondering what’s been going on with Pillar Two? Read our Hot Topic to find out.
It’s been more than six months since aspects of the Organization for Economic Cooperation and Development’s (OECD) Pillar Two rules went into effect in many jurisdictions around the world. In this Hot Topic, we dive into what companies are saying about Pillar Two in their public disclosures, what questions we have been getting on the US GAAP considerations, and what implementation steps companies are focusing on in advance of year-end.
Report contents
- Pillar Two Refresher
- What are companies saying about Pillar Two?
- What accounting questions are coming up under US GAAP?
- What are companies doing about Pillar Two?
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Checking in on Pillar Two
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