SBS Holdings (2384) · TargetAchieved
Planned adoption of standards relating to income taxes, comprehensive income and tax-effect accounting for the fiscal year ending December 2025
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
3entries
2years
0from disclosures
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Same theme, other companies
Adoption of the Accounting Standard for Income TaxesA theme 1001 companies write about · 0 as a headwind · 1 as a tailwind
67 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 1010 threads.Full recordFilings, disclosures and news, newest first
- FY2025-H1AchievedAnnual report
「The Company has applied the Accounting Standard for Tax Effect Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022, hereinafter the “2022 Revised Accounting Standard”) and other standards from the beginning of the current interim consolidated accounting period. This change in accounting policy had no impact on the interim consolidated financial statements.」
2025年12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会計基準等を、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。 - FY2024RestatedAnnual report
「(2) 適用予定日 2025年12月期の期首より適用予定であります。」
法人税等、包括利益表示、税効果会計関連の会計基準等を2025年12月期首から適用する予定を再確認している。 - FY2023First statedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending December 2025.」
法人税等、包括利益の表示、税効果会計に係る会計基準等について、2025年12月期首から適用する予定が初めて記載された。適用による影響額は財務諸表作成時点で評価中とされている。