Suido Kiko (6403) · PolicyRestated
Application from the Fiscal Year Ending March 2025 of Accounting Standards for Corporate Income Taxes, Comprehensive Income and Tax Effect Accounting
First written in FY2024. 1 of 3 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025.
3entries
2years
0from disclosures
How it moved
Same theme, other companies
Adoption of the Accounting Standard for Income TaxesA theme 964 companies write about · 0 as a headwind · 1 as a tailwind
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 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 973 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
前年度に適用予定としていた法人税等・税効果会計関連の改正基準を、当連結会計年度の期首から適用した。 - FY2025-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.」
前事業年度に2025年3月期首からの適用予定としていた法人税等・税効果会計関連の改正基準を、当中間連結会計期間の期首から実際に適用した。会計方針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。 - FY2024First statedAnnual report
「(2）適用予定日 2025年３月期の期首から適用します。」
法人税、住民税及び事業税等に関する会計基準、包括利益の表示に関する会計基準、税効果会計に係る会計基準の適用指針について、2025年3月期首から適用する予定を初めて開示している。連結財務諸表への影響額は現時点で評価中としている。