PAL GROUP Holdings (2726) · FactFirst stated

Adoption of corporate income tax accounting standards

First written in FY2026-H1. . Latest entry: FY2026-H1.

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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

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FY2026-H1First statedAnnual report
「The Accounting Standard for Income Taxes, the Accounting Standard for Presentation of Comprehensive Income and the Implementation Guidance on Accounting Standard for Tax Effect Accounting, issued as Accounting Standard No. 27, Accounting Standard No. 25 and Implementation Guidance No. 28, respectively, all dated 28 October 2022, have been applied from the beginning of the current interim consolidated accounting period. This has had no impact on the interim consolidated financial statements.」
The company applied the amended standards and other guidance relating to income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the current interim consolidated accounting period and stated that they had no impact on the financial statements.

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