Kawaguchi Chemical Industry (4361) · PolicyAchieved
Planned Adoption of Standards on Income Taxes, Presentation of Comprehensive Income and Tax Effect Accounting
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
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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
「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 accounting standards and other guidance concerning income taxes, presentation of comprehensive income and tax-effect accounting, which had been disclosed as scheduled for adoption in FY2024, were actually adopted from the beginning of the current interim consolidated accounting period. There was no impact on the financial statements. - FY2024First statedAnnual report
「The Accounting Standard for Current Income Taxes (ASBJ Statement No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (ASBJ Statement No. 25, 28 October 2022), and the Implementation Guidance on the Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022)」
The company disclosed that standards concerning the presentation of tax expense and related matters were scheduled to be adopted from the beginning of the fiscal year ending November 2025 and that the impact was being assessed.