UMC Electronics (6615) · InitiativeAchieved
Application of the accounting standards for income taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
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Adoption of the Accounting Standard for Income Taxes, Inhabitant Taxes and Enterprise TaxesA theme 1038 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2025AchievedAnnual report
「「法人税、住民税及び事業税等に関する会計基準」（企業会計基準第27号 2022年10月28日。以下「2022年改正会計基準」という。)等を当連結会計年度の期首から適用しております。なお、当該会計方針の変更による当連結会計年度の連結財務諸表への影響はありません。」
The Company states that it applied the accounting standards revised in 2022 and other related standards from the beginning of the current consolidated fiscal year, with no impact on the consolidated financial statements from the change in accounting policy. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Current Income Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022, hereinafter the “2022 Revised Accounting Standard”) and related standards from the beginning of the interim consolidated accounting period under review.」
法人税等の計上区分に関する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。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記載している。