Cmc (2185) · InitiativeAchieved
Application of the accounting standard for corporate income taxes, inhabitant taxes and enterprise taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
1years
0from disclosures
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Same theme, other companies
Adoption of the Corporate Income Tax Accounting StandardA theme 946 companies write about · 0 as a headwind · 1 as a tailwind
66 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 955 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 revised accounting standard concerning income taxes, first applied in FY2025-H1, has also been applied for the full fiscal year. It states that there was no impact on the financial statements. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The Company applied from the beginning of the current interim consolidated fiscal period the revised accounting standard concerning the classification of income taxes and the tax treatment of sales of shares in subsidiaries and other investments between consolidated companies. It states that there was no impact on the financial statements.