Mino Ceramic (5356) · PolicyRestated
Application of accounting standards relating to income taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
2entries
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Adoption of the Accounting Standard for Income TaxesA theme 1155 companies write about · 1 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 1163 threads.Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「The company has applied the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and related standards from the beginning of the 163rd fiscal year. Accordingly, the major management indicators and other metrics for the 162nd fiscal year reflect retrospective application of those accounting standards and related standards.」
The company has continued to apply the accounting policy adopted from the beginning of the 163rd fiscal year under the 2022 revised accounting standards and related standards. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Local Taxes and Business Taxes and related standards from the beginning of the interim consolidated fiscal period.」
The company applied the 2022 revised accounting standards and related standards from the beginning of the interim consolidated accounting period and applied transitional treatment to the classification of income taxes and related items. It stated that the accounting policy change had no impact on the interim consolidated financial statements.