Accounting Treatment and Disclosure under the Global Minimum Tax System
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.
12 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「The Company has applied the Treatment of Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Regime (Accounting Practice Response Report No. 46, 22 March 2024) and other guidance from the beginning of the current consolidated fiscal year. The Company stated that the impact of this change in accounting policy on the consolidated financial statements was immaterial.」
Accounting and disclosure under the global minimum tax regime were applied from the beginning of the full fiscal year. The Company stated that the impact on the financial statements was immaterial. - FY2026-H1First statedAnnual report
「The Company has applied the Treatment of Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Regime (Accounting Practice Response Report No. 46, 22 March 2024) and other guidance from the beginning of the current interim consolidated accounting period. Because the Company applies paragraph 7 of the Accounting Practice Response Report, it has not recognized corporate income taxes arising from the global minimum tax regime in the current interim consolidated financial statements.」
The Company applied the Accounting Practice Response Report concerning the global minimum tax regime from the beginning of the current interim consolidated accounting period, but did not recognize corporate income taxes arising from the regime.