Komori
Nippon Chemi-Con (6997) · FactFirst stated

Applying the accounting treatment for the global minimum tax regime

First written in FY2025-H1. . Latest entry: FY2025-H1.

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Accounting Treatment and Disclosure under Japanese Standards for the Global Minimum TaxA theme 78 companies write about · 1 as a headwind · 0 as a tailwind

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  1. FY2025-H1First statedAnnual report

    「The Company has applied the Accounting and Disclosure Treatment for Corporate Income Taxes Related to the Global Minimum Tax Regime (Practical Response Report No. 46, 22 March 2024) from the beginning of the current interim consolidated accounting period. As the Company applies paragraph 7 of Practical Response Report No. 46, it has not recognized corporate income taxes related to the global minimum tax regime in its interim consolidated financial statements.」

    The Company applied Practical Response Report No. 46 on the global minimum tax regime from the beginning of the current interim consolidated accounting period and, pursuant to paragraph 7 of the report, has not recognized the related corporate income taxes in its interim consolidated financial statements.
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