Rohto Pharmaceutical (4527) · PolicyAdvanced
Application of the Accounting Standard for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Advanced", first in FY2027-H1. Latest entry: FY2027-H1.
2entries
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0from disclosures
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Application of the Accounting Standard for Income TaxesA theme 1204 companies write about · 1 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 1213 threads.Full recordFilings, disclosures and news, newest first
- FY2027-H1AdvancedAnnual report
「The Group applied Paragraph 7 of the Practical Response Report No. 46, Accounting and Disclosure under the Global Minimum Tax Regime (22 March 2024), and has not recognized corporate taxes related to the global minimum tax amount for the relevant fiscal year, including the interim consolidated accounting period.」
The Company applied the accounting treatment and disclosure requirements for the global minimum tax regime and disclosed that it had not recognised corporate income taxes related to the international minimum tax amount. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period under review.」
The Company applied the amended accounting standards, etc., issued in 2022 from the beginning of the current interim consolidated accounting period and changed the accounting treatment and disclosure of the presentation of income taxes and transactions between consolidated companies. It stated that the change in accounting policy had no impact on the financial statements.