Kumagai Gumi (1861) · InitiativeAchieved
Preparing to adopt new standards on income taxes, comprehensive income and tax-effect accounting
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Implementation and Disclosure Responses for New Accounting StandardsA theme 114 companies write about · 1 as a headwind · 0 as a tailwind
66 other companies' latest entry also says "Achieved".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 114 companies compared. The sentences above are computed from all 114.Full recordFilings, disclosures and news, newest first
- FY2025-H1AchievedAnnual report
「The Company has applied, from the beginning of the current interim consolidated accounting period, the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes, etc. (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 amended accounting standard”) and related standards.」
2025年3月期首からの適用予定としていた法人税等・税効果会計関連の改正基準を、当中間連結会計期間の期首から実際に適用した。会計方針変更による中間連結財務諸表への影響はないと記載している。 - FY2024First statedAnnual report
「Scheduled adoption date for the Accounting Standard for Accounting for Income Taxes, Local Taxes and Enterprise Taxes and related standards: adoption from the beginning of the fiscal year ending March 2025.」
The Company planned to adopt standards on income taxes, presentation of comprehensive income and tax effect accounting from the beginning of the fiscal year ending March 2025 and was evaluating the impact on the consolidated financial statements.