Like (2462) · FactAchieved
Planned application of accounting standards related to income taxes, comprehensive income and tax-effect accounting in the fiscal year ending May 2025
First written in FY2023. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Implementation and Disclosure Responses for New Accounting StandardsA theme 118 companies write about · 2 as a headwind · 0 as a tailwind
67 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 117 companies compared. The sentences above are computed from all 117.Full recordFilings, disclosures and news, newest first
- FY2025-H1AchievedAnnual 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.」
2025年5月期の期首から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適用した。会計方針の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。 - FY2023First statedAnnual report
「2025年５月期の期首から適用します。」
法人税等に関する会計基準、包括利益の表示に関する会計基準、税効果会計に係る会計基準の適用指針を2025年5月期の期首から適用予定とし、影響額は評価中としている。