Umios (1333) · InitiativeRestated
Application of Accounting Standards for Income Taxes and Related Standards
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
2years
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Adoption of the Accounting Standard for Income TaxesA theme 946 companies write about · 0 as a headwind · 1 as a tailwind
33 other companies' latest entry also says "Restated".
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Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 955 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc., and related standards have been applied from the beginning of the current consolidated fiscal year. The change in accounting policy has had no impact on the consolidated financial statements.」
The Company continued to apply the revised accounting standard for corporate income taxes, which had been adopted in the previous interim period, for the full fiscal year. - FY2025-H1First statedAnnual report
「The Accounting Standard for Accounting for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022) and related standards have been applied from the beginning of the interim consolidated accounting period.」
The Company applied revised accounting standards and related requirements concerning the classification of corporate income taxes and the gains and losses on sales of shares and other interests in subsidiaries between consolidated companies from the beginning of the current interim consolidated accounting period. The Company stated that there was no impact on the financial statements.