Cosmo Energy Holdings (5021) · InitiativeAdvanced
Application of Accounting Standards for Income Taxes and Related Standards
First written in FY2025-H1. 1 of 2 entries say "Advanced", first in FY2025. Latest entry: FY2025.
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Application of the Accounting Standard for Income TaxesA theme 1110 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 1119 threads.Full recordFilings, disclosures and news, newest first
- FY2025AdvancedAnnual report
「We have applied the “Accounting Standard for Corporate, Inhabitant and Enterprise Taxes and Other Taxes” and related standards from the beginning of the current consolidated fiscal year.」
The accounting standards for income taxes and related standards were applied from the beginning of the fiscal year, including the tax treatment of gains and losses on sales of shares in subsidiaries and other interests between consolidated companies, with retrospective application. - 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 accounting standards for the classification of income taxes and the tax treatment of sales of shares in subsidiaries and other interests between consolidated companies were applied from the beginning of the current interim consolidated accounting period. As a result of retrospective application, the balance of retained earnings at the beginning of the previous fiscal year increased by ¥643 million.