The “Commission des normes comptables (CNC)” (Accounting Standards Board) hereby informs stakeholders of the forthcoming publication of a doctrine on the accounting implications of the amended law of 22 December 2023 on minimum effective taxation for multinational enterprise groups and large national groups, known as the “Pillar 2 Law”. This doctrine follows on from CNC Q&A 24/031 and CNC Q&A 24/032.