Noevir Holdings (4928) · InitiativeAchieved
Application of the Accounting Standard Concerning the Classification of Income Taxes and Gains and Losses on the Sale of Shares in Subsidiaries
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
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- FY2025AchievedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
The amended accounting standards concerning the classification of income taxes and gains and losses on sales of subsidiary shares and other interests were applied from the beginning of the current consolidated fiscal year, and the application is reflected in the full-year consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The amendments concerning the classification of income taxes and the tax deferral of gains and losses arising from the sale of subsidiary shares and other interests between consolidated companies were applied from the beginning of the current interim consolidated accounting period. It is stated that the change in accounting policy had no impact on the interim consolidated financial statements.