Nissan Chemical (4021) · PolicyAchieved
Application of Accounting Standards for Income Taxes and Related Standards
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
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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 955 threads.Full recordFilings, disclosures and news, newest first
- FY2025AchievedAnnual 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.」
For the accounting standards and other requirements revised in 2022, whose application had been stated as beginning in the previous interim period, application from the beginning of the current consolidated fiscal year was confirmed for the full year. - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and other standards from the beginning of the current interim consolidated accounting period.」
The accounting standards and other requirements revised in 2022 were applied from the beginning of the current interim consolidated fiscal period. The revisions concerning gains and losses on sales of subsidiary shares and other items between consolidated companies were applied retrospectively, reducing deferred tax liabilities at the end of the previous fiscal year by ¥49 million and increasing retained earnings at the beginning of the period by ¥49 million.