Komori
Yamada (6392) · InitiativeAchieved

Applying accounting standards for income taxes from the fiscal year ending March 2025

First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.

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ProgressHeldSoftenedWorseFirst statedFY2023 – FY20242023: 120232024: 22024
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Adoption of the Accounting Standard for Income TaxesA theme 1054 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 1063 threads.
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  1. FY2025-H1AchievedAnnual report

    「The Group has applied the “Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes” (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Amended Accounting Standard”) and other standards from the beginning of the current interim consolidated fiscal period.」

    The accounting standards and other standards concerning income taxes that had been scheduled for application from the beginning of the fiscal year ending March 2025 were applied from the beginning of the current interim consolidated accounting period. The change in accounting policy was stated to have no impact on the interim consolidated financial statements.
  2. FY2024RestatedAnnual report

    「Planned adoption date for the Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes and other standards: adoption from the beginning of the fiscal year ending March 2025.」

    The plan to apply accounting standards and other standards concerning income taxes from the beginning of the fiscal year ending March 2025 continues.
  3. FY2023First statedAnnual report

    「Planned adoption date for the Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes and other standards: adoption from the beginning of the fiscal year ending March 2025.」

    The Group plans to apply accounting standards and other standards concerning the classification of tax expenses from the beginning of the fiscal year ending March 2025, and stated that the amount of the impact on the financial statements is under evaluation.
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