Maruzen (5982) · InitiativeAchieved
Future Application of Corporate Tax and Lease Accounting Standards
First written in FY2025. 1 of 2 entries say "Achieved", first in FY2026-H1. Latest entry: FY2026-H1.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
対応 to the Simultaneous Adoption of the Income Taxes and Lease Accounting StandardsA theme 19 companies write about · 0 as a headwind · 0 as a tailwind
6 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 19 companies compared. The sentences above are computed from all 19.Full recordFilings, disclosures and news, newest first
- FY2026-H1AchievedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The accounting standards for income taxes and related standards, which had been scheduled for application from the beginning of the fiscal year ending February 2026, were applied from the beginning of the current interim consolidated accounting period, as planned in the previous fiscal year. The Company states that there was no effect on the interim consolidated financial statements. - FY2025First statedAnnual report
「The Accounting Standard for Current Income Taxes, Inhabitant Taxes and Enterprise Taxes and related standards will be applied from the beginning of the fiscal year ending February 2026, while the Accounting Standard for Leases and related standards will be applied from the beginning of the fiscal year ending February 2029.」
The Company disclosed for the first time that it plans to apply the accounting standards for income taxes and related standards from the beginning of the fiscal year ending February 2026, and the lease accounting standards and related standards from the beginning of the fiscal year ending February 2029. The amounts of the effects on the consolidated financial statements are still being assessed in both cases.