Yahagi Construction (1870) · InitiativeRestated
Adoption of Accounting Standards for Corporate Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
2entries
3years
0from disclosures
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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
- FY2026RestatedAnnual report
「The company and certain domestic consolidated subsidiaries apply the group consolidated taxation system.」
The company continues to apply the accounting treatment and disclosure requirements following the transition to the group-wide tax consolidation system. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Corporate Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, dated 28 October 2022; hereinafter the “2022 Revised Accounting Standard”) and related standards from the beginning of the interim consolidated accounting period under review. The change in accounting policy had no impact on the interim consolidated financial statements.」
The 2022 revised accounting standards and related guidance for tax-effect accounting were applied from the beginning of the current interim consolidated accounting period. The company disclosed that the change in accounting policies had no impact on the interim consolidated financial statements.