COSMOS Pharmaceutical (3349) · InitiativeConfirmation of full-year adoption
Application of Accounting Standards for Corporate Taxes
First written in FY2025-H1. . Latest entry: FY2025.
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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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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
- FY2025Confirmation of full-year adoptionAnnual 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.」
The Company states that it applied the accounting standards revised in 2022 and other related standards from the beginning of the current consolidated fiscal year, with no impact on the consolidated financial statements from the change in accounting policy. - FY2025-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 adopted the revised 2022 accounting standards from the beginning of the interim consolidated accounting period and stated that the change had no impact on the interim consolidated financial statements.