Application of accounting and disclosure guidance for the global minimum tax regime
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, from the beginning of the current consolidated fiscal year, the “Accounting and Disclosure Treatment for Corporate Income Taxes Related to the Global Minimum Taxation System” (Practical Response Report No. 46, 22 March 2024) and other standards. The change in accounting policy has no impact on the consolidated financial statements.」
The accounting and disclosure treatment related to the global minimum tax system was adopted from the beginning of the current consolidated fiscal year. - FY2026-H1First statedAnnual report
「We have applied the Practical Solution on Accounting and Disclosure Treatment for Corporate Taxes Related to the Global Minimum Tax Regime (Practical Issues Task Force Report No. 46, dated 22 March 2024) and related guidance from the beginning of the interim consolidated accounting period. Because we applied the treatment specified in Paragraph 7 of the Practical Solution during the interim consolidated accounting period, no corporate taxes related to the global minimum tax regime were recognized.」
The Company adopted the accounting and disclosure treatment for the global minimum tax regime from the beginning of the interim consolidated accounting period and recognized no related corporate taxes during that period.