Cube System (2335) · RiskAdvanced
Impact of Applying Accounting Standards for Corporate Taxes, Comprehensive Income and Tax Effect Accounting
First written in FY2024. 1 of 2 entries say "Advanced", 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 117 companies write about · 2 as a headwind · 0 as a tailwind
12 other companies' latest entry also says "Advanced".
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 117 companies compared. The sentences above are computed from all 117.Full recordFilings, disclosures and news, newest first
- FY2025-H1AdvancedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Levies and Business Taxes, Accounting Standard No. 27 dated 28 October 2022, and related standards have been applied from the beginning of the interim consolidated accounting period.」
前年度に適用予定・影響評価中としていた法人税等に関する会計基準等を当中間連結会計期間の期首から適用した。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
「The amount of the impact on the consolidated financial statements from applying the accounting standards concerning corporate tax, inhabitant tax and enterprise tax and related standards is currently being assessed.」
法人税等、包括利益表示、税効果会計に関する新たな会計基準等を2025年3月期の期首から適用予定とし、連結財務諸表への影響額を評価中であることを新たな会計・開示上の不確実性として記載している。