Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ releases the Exposure Draft of 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 released for public comment the following documents:
- Exposure Draft of the Practical Solution on the Accounting for and Disclosure of Current Taxes Related to the Global Minimum Tax Rules (Exposure Draft of PITF, No. 67).
- Draft of the Supplementary Document on the Estimation of Current Taxes Related to the Global Minimum Tax Rules in the First Year of Adoption.
The comment deadline is January 9, 2024.
The documents are available in Japanese only.