Maruo Calcium (4102) · InitiativeAchieved
Preparation for the fiscal year ending March 2025 application of the accounting standards for income taxes, presentation of comprehensive income, tax-effect accounting and related matters
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
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- 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.」
The Company applied the accounting standards and other requirements concerning income taxes and tax-effect accounting that it had planned to apply from the beginning of the fiscal year ending March 2025. It states that the change in accounting policy had no impact on the consolidated financial statements. - FY2024First statedAnnual report
「The Accounting Standard for Current Income Taxes and related standards are scheduled to be adopted from the beginning of the fiscal year ending March 2025.」
The Company states for the first time that it plans to apply accounting standards and other requirements concerning income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the fiscal year ending March 2025. The impact on the consolidated financial statements is currently being assessed.