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Warabeya Nichiyo Holdings (2918) · InitiativeAchieved

Application of accounting and disclosure guidance for the global minimum tax regime

First written in FY2026-H1. 2 of 3 entries say "Achieved", first in 2026-04-08. Latest entry: FY2026.

3entries
2years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2026-H1Achieved2026-04-08 – FY20262025: 120252026: 22026
Same theme, other companies
Accounting Treatment and Disclosure under Japanese Standards for the Global Minimum TaxA theme 78 companies write about · 1 as a headwind · 0 as a tailwind

12 other companies' latest entry also says "Achieved".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 78 companies compared. The sentences above are computed from all 78.
Full recordFilings, disclosures and news, newest first
  1. FY2026AchievedAnnual report

    「The company has applied the "Accounting and Disclosure Treatment for Income Taxes Related to the Global Minimum Tax Regime" from the beginning of the consolidated fiscal year.」

    The company confirmed that the Practical Response Report concerning the global minimum tax regime had been applied from the beginning of the full fiscal year. It stated that there was no impact on the financial statements.
  2. 2026-04-08AchievedFinancial results

    「We have applied the “Practical Solution on the Accounting and Disclosure under the Global Minimum Tax Rules” (ASBJ Practical Issues Task Force No. 46, 22 March 2024) from the beginning of the current consolidated fiscal year.」

    The application of the practical response report relating to the global minimum tax rules has been confirmed as implemented in the full-year results.
  3. FY2026-H1First statedAnnual report

    「The company has applied the "Accounting and Disclosure Treatment for Income Taxes Related to the Global Minimum Tax Regime" (Practical Response Report No. 46, 22 March 2024) from the beginning of the interim consolidated accounting period.」

    The company applied the Practical Response Report concerning the global minimum tax regime from the beginning of the interim consolidated accounting period. Applying paragraph 7 of the Practical Response Report, it did not recognise income taxes related to the regime in the interim consolidated financial statements.
Moved together

"Expansion of the Convenience Store Business through New Categories and New Areas" moved the same way as this thread, in the same document, in 2 of its 3 moves.

2222★1234
  1. ★This thread
  2. 1Expansion of the Convenience Store Business through New Categories and New Areas2×
  3. 2Initial Losses Associated with the Start of Operations at the Iruma Plant2×
  4. 3Review of unprofitable transactions in the logistics-related business2×
  5. 4Application of the Accounting Standard for Corporate Income Taxes and the Implementation Guidance for Tax Effect Accounting2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Warabeya Nichiyo Holdings yet. It last moved in the Financial results of 2026-04-08: "Achieved".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Application of accounting and disclosure guidance for the global minimum tax regime | WARABEYA NICHIYO HOLDINGS CO.,LTD. (2918) | Komori