Nihon Nohyaku (4997) · FactRestated
Application of Accounting Standards for Income Taxes and Related Standards
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
2years
0from disclosures
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Adoption of the Accounting Standard for Income TaxesA theme 946 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 955 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「The company has applied the “Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.” from the beginning of the current consolidated fiscal year. … It states that these changes had no impact on the consolidated financial statements.」
The company has applied the accounting standards for income taxes and related standards for the full fiscal year, reaffirming that they had no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Current Income Taxes, etc.” (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The company applied the 2022 revised accounting standards and other standards from the beginning of the current interim consolidated accounting period, and also applied retrospectively the revisions concerning the deferral for tax purposes of gains and losses on sales arising from the sale of shares in subsidiaries and other companies between consolidated companies. It states that these changes had no impact on the interim consolidated financial statements or the consolidated financial statements.