Ncd (4783) · PolicyAchieved
Application of the accounting standard for corporate income taxes, inhabitant taxes and enterprise taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
2years
0from disclosures
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Adoption of the accounting standard for income taxesA theme 943 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 951 threads.Full recordFilings, disclosures and news, newest first
- FY2025AchievedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes, etc. (ASBJ Statement 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 accounting standards revised in 2022 and other standards, which had been applied from the interim period, were also applied for the full year. The changes in accounting policies were stated to have no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We applied the Accounting Standard for Income Taxes, Local Taxes and Enterprise Taxes (Accounting Standard No. 27, dated 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The accounting standards revised in 2022 and other standards were applied from the beginning of the current interim consolidated accounting period. It was stated that changes in accounting policies, including the treatment of tax on other comprehensive income and gains or losses on the sale of shares in subsidiaries and other entities, had no impact on the financial statements.