Dream Incubator (4310) · PolicyAchieved
Application of the Accounting Standard for Corporate Income Tax, Inhabitant Tax and Enterprise Tax
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
2years
0from disclosures
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Adoption of the Corporate Income Tax Accounting StandardA theme 972 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 981 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.」
The accounting standard concerning income taxes, which had been scheduled for adoption in the previous fiscal year, was applied from the beginning of the fiscal year ended March 2025. - FY2025-H1First statedAnnual report
「The Accounting Standard for Current Income Taxes and Business Taxes, etc. (Accounting Standard No. 27, 28 October 2022) and related standards have been applied from the beginning of the current interim consolidated accounting period.」
The accounting standard concerning the presentation of income taxes, etc. was applied from the beginning of the current interim consolidated accounting period. The changes concerning taxation of other comprehensive income had no effect on the interim consolidated financial statements. The revisions concerning the tax deferral of gains and losses on sales of shares in subsidiaries, etc. were applied retrospectively, reducing deferred tax liabilities at the end of the previous consolidated fiscal year by ¥25 million and increasing retained earnings by ¥25 million.