Seiren (3569) · PolicyAdvanced
Application of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Advanced", first in FY2025. Latest entry: FY2025.
2entries
2years
0from disclosures
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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
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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
- FY2025AdvancedAnnual 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 continued applying the accounting standards for income taxes and related standards, which began in the interim period, in the full-year period and disclosed the impact on the consolidated financial statements and other matters. - 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 Group began applying the accounting standard for income taxes and related tax-effect accounting. The amendments concerning gains and losses on sales of shares in subsidiaries between consolidated companies were applied retrospectively, with no impact on the interim consolidated financial statements.