Accounting Treatment and Disclosure of the Global Minimum Tax
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2027-H1.
36 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「The Group applied Paragraph 7 of the Practical Response Report No. 46, Accounting and Disclosure under the Global Minimum Tax Regime (22 March 2024), and has not recognized corporate taxes related to the global minimum tax amount for the relevant fiscal year, including the interim consolidated accounting period.」
The accounting treatment and disclosure policy relating to the global minimum tax regime continues to be applied. - FY2026-H1First statedAnnual report
「The Group applied Paragraph 7 of the Practical Response Report No. 46, Accounting and Disclosure under the Global Minimum Tax Regime (22 March 2024), and has not recognized corporate taxes related to the global minimum tax amount for the relevant fiscal year, including the interim consolidated accounting period.」
For corporate tax and other taxes relating to the global minimum tax, the company’s accounting and disclosure under Practical Response Report No. 46 was identified for the first time.