Osaka Organic Chemical Industry (4187) · InitiativeAchieved
Prospective Application of Accounting Standards, etc. for Income Taxes
First written in FY2023. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
2entries
2years
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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
- FY2025-H1AchievedAnnual 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 accounting standards on income taxes and other standards that had been scheduled for application from the beginning of the fiscal year ending November 2025 were applied from the beginning of the current interim consolidated accounting period. The company states that there is no impact on the interim consolidated financial statements. - FY2023First statedAnnual report
「Scheduled application date for the “Accounting Standard for Current Income Taxes” and other standards: scheduled to apply from the beginning of the fiscal year ending November 2025.」
The company plans to apply the accounting standard on income taxes, the accounting standard on presentation of comprehensive income and the implementation guidance on tax effect accounting from the beginning of the fiscal year ending November 2025. The impact is currently being evaluated.