Commerce One Holdings (4496) · InitiativeAchieved
Adoption of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
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Adoption of the Accounting Standard for Income TaxesA theme 953 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2025AchievedAnnual report
「The “Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes, etc.” (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the current consolidated fiscal year.」
The 2022 Revised Accounting Standard and related implementation guidance were actually applied from the beginning of the current consolidated fiscal year. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The 2022 revised accounting standards and related implementation guidance were applied from the beginning of the current interim consolidated accounting period. It was stated that the change in accounting policy had no effect on the interim consolidated financial statements.