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Sanyo Denki (6516) · InitiativeFirst stated

Application of the Amendments to IAS 12 and Exemption from Deferred Tax Related to the Global Minimum Tax

First written in FY2024. . Latest entry: FY2024.

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Same theme, other companies
Application of the temporary exception for Pillar Two under IAS 12A theme 25 companies write about · 1 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.

8 other companies' latest entry also says "First stated".

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Showing 14 of the 25 companies compared. The sentences above are computed from all 25.
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  1. FY2024First statedAnnual report

    「Our group has applied IAS 12, Income Taxes, as published on 23 May 2023, from the current consolidated fiscal year. The amended IAS 12 provides a temporary exception from the recognition and disclosure of deferred taxes arising from the tax rules on global minimum taxation published by the OECD.」

    From the current consolidated fiscal year, the amended IAS 12 was applied, including the temporary exemption from recognizing and disclosing deferred taxes related to global minimum taxation.
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Application of the Amendments to IAS 12 and Exemption from Deferred Tax Related to the Global Minimum Tax | SANYO DENKI CO.,LTD. (6516) | Komori