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Warabeya Nichiyo Holdings (2918) · InitiativeAchieved

Application of the Accounting Standard for Corporate Income Taxes and the Implementation Guidance for Tax Effect Accounting

First written in FY2026-H1. 2 of 3 entries say "Achieved", first in 2026-04-08. Latest entry: FY2026.

3entries
2years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2026-H1Achieved2026-04-08 – FY20262025: 120252026: 22026
Same theme, other companies
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".

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 973 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026AchievedAnnual report

    「The “Accounting Standard for Current Income Taxes, Inhabitants' Taxes and Enterprise Taxes” and other standards have been applied from the beginning of the current consolidated fiscal year.」

    The company confirmed that the accounting standards revised in 2022 and other related standards, whose initial application had been reported in the previous interim period, had also been applied for the full fiscal year. It stated that there was no impact on the financial statements.
  2. 2026-04-08AchievedEarnings

    「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.」

    The application of the accounting standards for corporate income taxes and related matters described in the semiannual report has been confirmed as implemented in the full-year results.
  3. 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 the accounting standards revised in 2022 and the revised implementation guidance relating to tax-effect accounting from the beginning of the interim consolidated accounting period. It stated that the change in accounting policy had no impact on the interim consolidated financial statements.
Moved together

"Expansion of the Convenience Store Business through New Categories and New Areas" moved the same way as this thread, in the same document, in 2 of its 3 moves.

2222★1234
  1. ★This thread
  2. 1Expansion of the Convenience Store Business through New Categories and New Areas2×
  3. 2Initial Losses Associated with the Start of Operations at the Iruma Plant2×
  4. 3Review of unprofitable transactions in the logistics-related business2×
  5. 4Application of accounting and disclosure guidance for the global minimum tax regime2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Warabeya Nichiyo Holdings yet. It last moved in the Earnings of 2026-04-08: "Achieved".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Application of the Accounting Standard for Corporate Income Taxes and the Implementation Guidance for Tax Effect Accounting | WARABEYA NICHIYO HOLDINGS CO.,LTD. (2918) | Komori