Rock Field (2910) · PolicyRestated
Application of the Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
2years
0from disclosures
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Same theme, other companies
Adoption of the Corporate Income Tax Accounting StandardA theme 972 companies write about · 0 as a headwind · 1 as a tailwind
34 other companies' latest entry also says "Restated".
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 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 981 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
2022年改正会計基準等の適用を年度財務諸表でも継続し、財務諸表への影響はないとしている。 - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Income Taxes, Inhabitants Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated accounting period.」
The 2022 Revised Accounting Standard and related standards were adopted from the beginning of the interim consolidated accounting period, with no impact on the interim consolidated financial statements from the change in accounting policy.