artience (4634) · PolicyRestated
Accounting and disclosure for the global minimum tax regime
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Application of Amendments to IAS 12 (International Tax Reform—Pillar Two)A theme 16 companies write about · 1 as a headwind · 0 as a tailwind
4 other companies' latest entry also says "Restated".
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 16 companies compared. The sentences above are computed from all 16.Full recordFilings, disclosures and news, newest first
- FY2026-H1RestatedAnnual report
「Our group has applied paragraph 7 of Practical Solution No. 46, Accounting for and Disclosure of Corporate Income Taxes Related to the Global Minimum Tax Regime, and has not recognized corporate income taxes related to the international minimum tax amount for the applicable fiscal year, including the current interim consolidated accounting period.」
グローバル・ミニマム課税制度に係る実務対応報告第46号第7項を適用し、国際最低課税額に対する法人税等を計上しない扱いを継続している。 - FY2025-H1First statedAnnual report
「「グローバル・ミニマム課税制度に係る法人税等の会計処理及び開示に関する取扱い」（実務対応報告第46号 2024年３月22日）等を当中間連結会計期間の期首から適用しております。なお、当該実務対応報告第７項を適用しているため、当中間連結財務諸表においては、グローバル・ミニマム課税制度に係る法人税等を計上しておりません。」
グローバル・ミニマム課税制度に関する会計処理・開示の取扱いを当中間連結会計期間の期首から適用した。