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Moresco (5018) · PolicyAchieved

Adoption of the Accounting Standard for Corporate Income Taxes and Other Taxes

First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.

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ProgressHeldSoftenedWorseFirst statedFY2026-H12025: 120252026: 12026
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Adoption of the Accounting Standard for Corporate Income TaxesA theme 953 companies write about · 0 as a headwind · 1 as a tailwind
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  1. FY2026AchievedAnnual report

    「The company has applied the Accounting Standard for Tax Effect Accounting for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes, etc. (ASBJ Statement No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (ASBJ Statement No. 25, 28 October 2022), and the Implementation Guidance on Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) from the beginning of the current consolidated fiscal year. This had no impact on the consolidated financial statements.」

    The company adopted the standards and related guidance on income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of FY2026, and disclosed that there was no impact on the consolidated financial statements.
  2. FY2026-H1First statedAnnual report

    「The company has applied the Accounting Standard for Tax Effect Accounting for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes, etc. (ASBJ Statement No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (ASBJ Statement No. 25, 28 October 2022), and the Implementation Guidance on Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) from the beginning of the current interim consolidated accounting period. This had no impact on the interim consolidated financial statements.」

    The company adopted accounting standards and related guidance on income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the current interim consolidated accounting period. It disclosed that there was no impact on the interim consolidated financial statements.
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Adoption of the Accounting Standard for Corporate Income Taxes and Other Taxes | MORESCO Corporation (5018) | Komori