First Brothers (3454) · PolicyAchieved
Application of Accounting Standards for Corporate Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
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Adoption of the Accounting Standard for Income TaxesA theme 953 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 962 threads.Full recordFilings, disclosures and news, newest first
- FY2025AchievedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes, etc. (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”), and other standards have been applied from the beginning of the current consolidated fiscal year.」
The amended accounting standards and related guidance concerning corporate taxes described in FY2025-H1 were applied from the beginning of the current consolidated fiscal year. There was no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The amended accounting standards and related guidance concerning the presentation of corporate taxes and the tax deferral of gains and losses on sales of subsidiary shares and other assets between consolidated companies were applied from the beginning of the current interim consolidated accounting period. It was stated that there was no impact on the financial statements.