ASBJ issues the Practical Solution on the Accounting for and Disclosure of Current Taxes Related to the Global Minimum Tax Rules, etc.

The Accounting Standards Board of Japan (ASBJ) has today issued the following documents:

 ・The Practical Solution No.46, the Accounting for and Disclosure of Current Taxes Related to the Global Minimum Tax Rules.

・The Supplementary Document on the Estimation of Current Taxes Related to the Global Minimum Tax Rules.

 The documents are available in Japanese only.