Zeria Pharmaceutical (4559) · PolicyRestated
Application of the Accounting Standard for Current Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
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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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- FY2025RestatedAnnual 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 company continued to apply the amended accounting standards and other regulations introduced in 2022, whose adoption was reported in FY2025-H1, in the annual consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Income Taxes, Inhabitants Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated accounting period.」
The amended accounting standards and other regulations introduced in 2022 were applied from the beginning of the interim consolidated accounting period under review. The amendments concerning the classification of income taxes and the tax deferral of gains and losses on the sale of shares in subsidiaries and other entities were applied, but the company explained that they had no impact on the interim consolidated financial statements.