Nippon Air Conditioning Services (4658) · PolicyAchieved
Adoption of the Accounting Standard on the Classification of 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 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
- FY2025AchievedAnnual 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 applied, from the beginning of the current consolidated fiscal year, the accounting standards and related guidance on the classification of income tax recognition that had been scheduled for application in the previous interim period. It states that there was no impact on the opening balances. - FY2025-H1First statedAnnual report
「The Accounting Standard for Presentation of Current Income 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 interim consolidated accounting period.」
The company applied, from the beginning of the current interim consolidated accounting period, accounting standards and related guidance that require income taxes to be classified and recognized in profit or loss, shareholders' equity or other comprehensive income according to the transactions giving rise to them. It states that there was no impact on the opening balances in the first year of application.