Nihon Parkerizing (4095) · PolicyRestated
Application of Accounting Standards on the Classification of Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
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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 2022 amendments to the accounting standards and related guidance concerning the classification of income taxes and gains and losses on the sale of shares in subsidiaries and other entities were also applied for the fiscal year, and the company stated that they had no impact on the consolidated financial statements. - 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 2022 amendments to the accounting standards and related guidance were applied from the beginning of the current interim consolidated accounting period. The amendments relating to the classification of income taxes and gains and losses on the sale of shares in subsidiaries and other entities were applied, and the company stated that they had no impact on the interim consolidated financial statements.