Kyoritsu Air Tech (5997) · InitiativeAchieved
Application of the 2022 Revised Accounting Standard for Tax Effect Accounting and Related Standards
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
2years
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Adoption of the Accounting Standard for Income TaxesA theme 953 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 962 threads.Full recordFilings, disclosures and news, newest first
- FY2025AchievedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes, and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
2022年改正会計基準等を2025年12月期の期首から適用した。その他の包括利益に対する課税等に関する経過的取扱いを適用し、財務諸表への影響はないとしている。 - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
2022年改正会計基準等を当中間連結会計期間の期首から適用した。その他の包括利益に対する課税の計上区分に関する経過的取扱いを適用し、連結会社間の子会社株式等売却損益の税務上の繰延べに関する改正も適用している。会計方針の変更による中間連結財務諸表への影響はないとしている。