Basis (4068) · PolicyRestated
Adoption of Accounting Standards for Corporate Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
1years
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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
- FY2025RestatedAnnual 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 to apply the accounting standards and other requirements for corporate income taxes from the beginning of FY2025, stating that the change in accounting policy had no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Local Taxes and Business Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated accounting period.」
The company applied the revised 2022 accounting standard and related guidance from the beginning of the interim consolidated fiscal year and stated that the change had no effect on the interim consolidated financial statements.