Shimizu (1803) · PolicyRestated
Application of Accounting Standards and Other Guidance Relating to Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
2years
0from disclosures
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Same theme, other companies
Adoption of the Corporate Income Tax Accounting StandardA theme 972 companies write about · 0 as a headwind · 1 as a tailwind
34 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 981 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual 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.」
法人税等に関する改正会計基準を当連結会計年度の期首から適用し、連結財務諸表への影響はないと記載した。 - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Income Taxes, Inhabitants Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated accounting period.」
法人税等の計上区分及び連結会社間の子会社株式等売却に伴う税務上の取扱いに関する改正を期首から適用した。中間連結財務諸表への影響はないと記載している。