Application of Accounting Treatment and Disclosure Requirements for the Global Minimum Tax Rules
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
10 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Company has applied the “Practical Solution on the Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Regime” from the beginning of the current consolidated fiscal year. The application had no impact on the consolidated financial statements.」
The annual disclosures also confirm the application of the Practical Solution on the global minimum tax regime, with no impact. - FY2025-H1First statedAnnual report
「The Company has applied the “Practical Solution on the Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Regime” from the beginning of the current interim consolidated accounting period. Because the Company applies paragraph 7 of the Practical Solution, it has not recognized corporate income taxes related to the global minimum tax regime in the interim consolidated financial statements.」
The Company applied the Practical Solution on the global minimum tax regime from the beginning of the period, but has not recognized corporate income taxes related to the regime in the interim consolidated financial statements.