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G-Tekt (5970) · InitiativeAchieved

Application in the Fiscal Year Ending March 2025 of Accounting Standards, etc. Concerning Income Taxes, Comprehensive Income, and Tax-Effect Accounting

First written in FY2023. 1 of 3 entries say "Advanced", first in FY2024. Latest entry: FY2025.

3entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2023AdvancedFY2024 – FY20252023: 120232024: 120242025: 12025
Same theme, other companies
Implementation and Disclosure Responses for New Accounting StandardsA theme 113 companies write about · 1 as a headwind · 0 as a tailwind

66 other companies' latest entry also says "Achieved".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 113 companies compared. The sentences above are computed from all 113.
Full recordFilings, disclosures and news, newest first
  1. FY2025AchievedAnnual report

    「We have applied from the beginning of the current consolidated fiscal year the Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes (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 the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 28 October 2022).」

    The accounting standards and other guidance disclosed as scheduled for FY2023 were applied from the beginning of FY2025. The treatment concerning the global minimum tax regime was also applied at the same time, and the company stated that there was no impact on the financial statements.
  2. FY2024AdvancedAnnual report

    「Accounting treatment and disclosures concerning corporate income taxes related to the global minimum tax regime (Practical Response Report No. 46, 22 March 2024)」

    The accounting treatment concerning the global minimum tax regime was added to the accounting standards and other guidance scheduled to be applied from the beginning of the fiscal year ending March 2025. The impact is currently under evaluation.
  3. FY2023First statedAnnual report

    「We will apply the standards from the beginning of the fiscal year ending March 2025.」

    For the first time, the company disclosed plans to apply from the beginning of the fiscal year ending March 2025 the accounting standards for corporate income taxes, inhabitants' taxes and enterprise taxes, the accounting standard for the presentation of comprehensive income, and the implementation guidance for the accounting standard for tax-effect accounting.
Moved together

"HR Innovation and Next-Generation Talent Development" moved the same way as this thread, in the same document, in 2 of its 3 moves.

222222★123456
  1. ★This thread
  2. 1HR Innovation and Next-Generation Talent Development2×
  3. 2Strengthening manufacturing capabilities to support development and proposals and respond to order fluctuations2×
  4. 3Profit Returns Based on Stable Dividends, Performance and Results2×
  5. 4Restructuring of the Wuhan, China business due to a customer’s production adjustments2×
  6. 5Establishing a Regionally Optimized Production Structure2×
  7. 6Evolution of Core Technologies and “Complete Vehicle Body Development”2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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No upcoming earnings preview for G-Tekt yet.
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Application in the Fiscal Year Ending March 2025 of Accounting Standards, etc. Concerning Income Taxes, Comprehensive Income, and Tax-Effect Accounting | G-TEKT CORPORATION (5970) | Komori