Daio Paper (3880) · PolicyAchieved
Application of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
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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
- FY2025AchievedAnnual report
「The Accounting Standard for Accounting for Income Taxes (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 accounting standard for income taxes, whose adoption was disclosed in the previous interim period, was applied from the beginning of the fiscal year, increasing the opening balance of retained earnings by ¥4 million and decreasing the valuation difference on available-for-sale securities by the same amount. - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Current Income Taxes, etc.” (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
From the beginning of the current interim consolidated accounting period, we applied the accounting standard requiring income taxes to be presented separately in profit or loss, shareholders' equity and other comprehensive income according to the transactions and other events giving rise to them. As a result of the application, the opening balance of retained earnings increased by ¥4 million, while the opening balance of the valuation difference on available-for-sale securities decreased by the same amount.