Hokuto (1379) · InitiativeAchieved
Application of the Accounting Standard for Income Taxes and Related Guidance
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
2years
0from disclosures
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Same theme, other companies
Adoption of the Accounting Standard for Corporate Income TaxesA theme 954 companies write about · 0 as a headwind · 1 as a tailwind
64 other companies' latest entry also says "Achieved".
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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 963 threads.Full recordFilings, disclosures and news, newest first
- FY2025AchievedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The accounting standards for income taxes and related standards first disclosed in FY2025-H1 were applied from the beginning of the current fiscal year. The company states that the change in accounting policy had no impact on the financial statements. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes, and Business Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The company applied, from the beginning of the current interim consolidated accounting period, revised accounting standards and related guidance concerning the classification of income taxes and the tax deferral of gains and losses on sales of shares in subsidiaries between consolidated companies. It states that there was no impact on the financial statements.