Asahi Intecc (7747) · InitiativeAchieved
Accounting Treatment of Income Taxes Related to the Global Minimum Tax System
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
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
12 other companies' latest entry also says "Achieved".
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Showing 14 of the 78 companies compared. The sentences above are computed from all 78.Full recordFilings, disclosures and news, newest first
- FY2026AchievedAnnual report
「We have applied the Treatment of Accounting and Disclosure for Corporate Income Taxes Related to the Global Minimum Tax Regime (Practical Response Report No. 46, 22 March 2024) and other relevant guidance from the beginning of the fiscal year.」
The accounting treatment for the global minimum tax regime, whose application from the previous interim period had been disclosed, was applied from the beginning of the fiscal year. The impact on the consolidated financial statements was considered immaterial. - FY2026-H1First statedAnnual report
「Our group has applied paragraph 7 of Practical Solution No. 46, Accounting for and Disclosure of Corporate Income Taxes Related to the Global Minimum Tax Regime, and has not recognized corporate income taxes related to the international minimum tax amount for the applicable fiscal year, including the current interim consolidated accounting period.」
The Group disclosed for the first time that, having applied Practical Response Report No. 46 concerning the global minimum tax regime, it had not recognized corporate income taxes relating to the international minimum tax for the applicable fiscal year, including the current interim consolidated accounting period.