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Data Applications (3848) · InitiativeAchieved

Application of Accounting Standards for Corporate Taxes

First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.

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ProgressHeldSoftenedWorseFirst statedFY2025-H12024: 120242025: 12025
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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.
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  1. FY2025AchievedAnnual report

    「The Company has applied the "Accounting Standard for Current Income Taxes" (ASBJ Statement No. 27, 28 October 2022), the "Implementation Guidance on the Accounting Standard for Tax Effect Accounting" (ASBJ Guidance No. 28, 28 October 2022), and the "Accounting Standard for Presentation of Comprehensive Income" (ASBJ Statement No. 25, 28 October 2022; hereinafter, the "2022 Revised Accounting Standards") from the beginning of the fiscal year. The changes in accounting policies had no effect on the consolidated financial statements.」

    The 2022 Revised Accounting Standards and related guidance were applied from the beginning of the fiscal year, with no effect on the consolidated financial statements.
  2. FY2025-H1First statedAnnual report

    「The Company has applied the "Accounting Standard for Current Income Taxes" (ASBJ Statement No. 27, 28 October 2022), the "Implementation Guidance on the Accounting Standard for Tax Effect Accounting" (ASBJ Guidance No. 28, 28 October 2022), and the "Accounting Standard for Presentation of Comprehensive Income" (ASBJ Statement No. 25, 28 October 2022; hereinafter, the "2022 Revised Accounting Standards") from the beginning of the interim consolidated accounting period. The changes in accounting policies had no effect on the interim consolidated financial statements.」

    The 2022 Revised Accounting Standards and related guidance were applied from the beginning of the interim consolidated accounting period. The classification for recording income taxes relating to other comprehensive income and other items was changed, but the Company stated that there was no effect on the interim consolidated financial statements.
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Application of Accounting Standards for Corporate Taxes | Data Applications Company,Limited (3848) | Komori