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Transition to IFRS accounting vs. local regulations in the context of the global minimum tax: practical implications and impact on financial statements

Copyright © Ernst & Young - Diana Lupu & Ana-Maria Nitu

Transition to IFRS accounting vs. local regulations in the context of the global minimum tax: practical implications and impact on financial statements

ERNST & YOUNG SRL

23 Mar 2026

Authors: Diana Lupu, Partner, Global Compliance and Reporting, EY Romania and Ana-Maria Nitu, Senior Manager, Global Compliance and Reporting, EY Romania

Companies that are part of multinational groups or large national groups that fall within the scope of the global minimum tax (BEPS 2.0) have the opportunity to switch to IFRS as the basis of accounting starting in 2025.

For more information, please see the Romanian version of the article, here.

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ERNST & YOUNG SRL

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