CERTYNEX IFRS ACADEMY

The Jorvella group is subject in 20X5 to Pillar Two legislation in effect. Which of these disclosures does it provide?

The amount of deferred tax liabilities that would be recognised without the exception.

The fact that it has applied the exception relating to deferred taxes related to Pillar Two.

The current tax expense related to Pillar Two, disclosed separately.

A schedule of deferred tax assets related to Pillar Two.