and ST HD (2685) · PolicyAchieved
Application of Accounting Standards for Corporate Taxes
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.
2entries
2years
0from disclosures
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Adoption of the accounting standard for income taxesA theme 964 companies write about · 0 as a headwind · 1 as a tailwind
65 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 973 threads.Full recordFilings, disclosures and news, newest first
- FY2026AchievedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes, etc. (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”), and other standards have been applied from the beginning of the current consolidated fiscal year.」
The Company applied revised accounting standards and other guidance concerning income taxes from the beginning of the current consolidated fiscal year. There was no impact on the consolidated financial statements. - FY2026-H1First statedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The Company applied, from the beginning of the interim consolidated accounting period starting 1 March 2025, revised accounting standards and other guidance concerning the classification of income taxes and the tax deferral of gains and losses on sales of subsidiary shares and other assets between consolidated companies. It stated that there was no impact on the financial statements.