Komori
Besterra (1433) · PolicyFirst statedLatest Earnings (2026-03-12): "Achieved"

Adoption of Accounting Standards for Corporate Taxes, Comprehensive Income and Tax Effect Accounting

First written in FY2026-H1. 1 of 2 entries say "Achieved", first in 2026-03-12. Latest entry: 2026-03-12.

2entries
2years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2026-H12025: 120252026: 12026
Same theme, other companies
Adoption of the accounting standard for income taxesA theme 964 companies write about · 0 as a headwind · 1 as a tailwind

65 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 973 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-03-12AchievedEarningsSuggests it is closing out

    「From the beginning of the consolidated fiscal year under review, we have applied the Accounting Standard for Corporate Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (Accounting Standard No. 25, 28 October 2022), and the Implementation Guidance on Accounting Standard for Tax Effect Accounting (Implementation Guidance No. 28, 28 October 2022).」

    The accounting standards and related guidance introduced in FY2026-H1 continued to be applied for the full fiscal year.
  2. FY2026-H1First statedAnnual report

    「The "Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes, etc." (ASBJ Statement No. 27, 28 October 2022), the "Accounting Standard for Presentation of Comprehensive Income" (ASBJ Statement No. 25, 28 October 2022), and the "Guidance on Application of the Accounting Standard for Tax Effect Accounting" (ASBJ Guidance No. 28, 28 October 2022) have been applied from the beginning of the interim consolidated accounting period. There was no impact on the interim consolidated financial statements.」

    The accounting standards and other guidance concerning income taxes, presentation of comprehensive income and tax effect accounting were applied from the beginning of the interim consolidated accounting period. The company states that there was no impact on the interim consolidated financial statements.
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