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Estic (6161) · InitiativeAchieved

Prospective Application of Accounting Standards for Income Taxes, Comprehensive Income, and Tax Effect Accounting

First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2026-H1.

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ProgressHeldSoftenedWorseFirst statedFY2023 – FY20242023: 120232024: 120242025: 12025
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Adoption of the Accounting Standard for Income TaxesA theme 964 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 973 threads.
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  1. FY2026-H1AchievedAnnual 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 interim consolidated fiscal year.」

    The revised standards related to income taxes and tax-effect accounting, which had been scheduled for application from the beginning of the fiscal year ending March 2026, were actually applied from the beginning of the current interim consolidated accounting period. The company stated that there was no impact on the financial statements.
  2. FY2024RestatedAnnual report

    「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes, etc. (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 Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) are scheduled to be applied from the beginning of the fiscal year ending March 2026.」

    The company has reconfirmed its disclosure that the revised standards on income taxes, presentation of comprehensive income and tax-effect accounting are scheduled to be applied from the beginning of the fiscal year ending March 2026.
  3. FY2023First statedAnnual report

    「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes, etc. (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 Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) are scheduled to be applied from the beginning of the fiscal year ending March 2026. The amount of the impact is being assessed as of the preparation of the current consolidated financial statements.」

    The company plans to apply the revised standards on income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the fiscal year ending March 2026, and is assessing the amount of the impact.
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Estic's next results are scheduled for 2026-10-29. Read the earnings preview
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Prospective Application of Accounting Standards for Income Taxes, Comprehensive Income, and Tax Effect Accounting | ESTIC CORPORATION (6161) | Komori