MonotaRO (3064) · InitiativeAchieved
Application of Accounting Standards for Income Taxes and Comprehensive Income Presentation in 2025
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Implementation and Disclosure Responses for New Accounting StandardsA theme 113 companies write about · 1 as a headwind · 0 as a tailwind
66 other companies' latest entry also says "Achieved".
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Showing 14 of the 113 companies compared. The sentences above are computed from all 113.Full recordFilings, disclosures and news, newest first
- FY2025-H1AchievedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022) and other standards from the beginning of the current interim consolidated accounting period. There was no impact on the interim consolidated financial statements.」
2025年12月期首から適用予定としていた法人税等、包括利益表示、税効果会計に関する改正会計基準を、当中間連結会計期間の期首から適用した。財務諸表への影響はない。 - FY2024First statedAnnual report
「「法人税、住民税及び事業税等に関する会計基準」等の適用予定日は、2025年12月期の期首より適用予定であります。」
法人税等、包括利益表示、税効果会計に関する改正会計基準について、2025年12月期首からの適用予定とし、連結財務諸表への影響額は評価中としている。