Oxide (6521) · PolicyAchieved
Planned application of accounting standards on income taxes, comprehensive income and related matters for the fiscal year ending February 2026
First written in FY2025. 1 of 2 entries say "Achieved", first in FY2026-H1. Latest entry: FY2026-H1.
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Application of the Accounting Standard for Income TaxesA theme 939 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2026-H1AchievedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Residents’ Taxes and Enterprise Taxes and related standards have been applied from the beginning of the interim consolidated fiscal period.」
The accounting standards on income taxes, comprehensive income and other matters that were previously scheduled for adoption from the beginning of the fiscal year ending February 2026 were adopted from the beginning of the interim consolidated accounting period. The Company stated that the change in accounting policy had no impact on the interim consolidated financial statements. - FY2025First statedAnnual report
「Scheduled adoption date for the Accounting Standard for Current Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.: scheduled for adoption from the beginning of the fiscal year ending February 2026.」
The Company disclosed for the first time that it plans to adopt new accounting standards and other guidance on income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the fiscal year ending February 2026.