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Bank of Innovation (4393) · PolicyAchieved

Adoption of Accounting Standards for Corporate Taxes, Comprehensive Income and Tax Effect Accounting

First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.

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ProgressHeldSoftenedWorseFirst statedFY2025-H12025: 22025
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  1. FY2025AchievedAnnual report

    「The company has applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise 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 Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) from the beginning of the current consolidated fiscal year.」

    The company applied throughout the fiscal year the accounting standards and related guidance concerning income taxes, presentation of comprehensive income, and tax-effect accounting that had been adopted from the previous interim period, and stated that there was no impact on the consolidated financial statements.
  2. FY2025-H1First 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 Tax Effect Accounting” (ASBJ Guidance No. 28, 28 October 2022) have been applied from the beginning of the current interim consolidated accounting period. This has had no impact on the interim consolidated financial statements.」

    The company applied accounting standards and related guidance concerning income taxes, presentation of comprehensive income, and tax-effect accounting from the beginning of the current interim consolidated fiscal period. It stated that there was no impact on the interim consolidated financial statements.
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Adoption of Accounting Standards for Corporate Taxes, Comprehensive Income and Tax Effect Accounting | Bank of Innovation,Inc. (4393) | Komori