ASBJ releases the Exposure Draft of Proposed Amendments to Practical Solution on the Tentative Treatment of Tax Effect Accounting for the Global Minimum Tax Rules.

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the Proposed Amendments to ASBJ Practical Solution No. 44, the Tentative Treatment of Tax Effect Accounting for the Global Minimum Tax Rules (Exposure Draft of Practical Solution, No. 68).

The comment deadline is February 26, 2024.

The documents are available in Japanese only.