W-Scope (6619) · PolicyAchieved
Adoption of the amended 2022 accounting standard for income taxes
First written in FY2026-H1. 1 of 3 entries say "Restated". Latest entry: FY2026.
3entries
2years
1from disclosures
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Adoption of the Corporate Income Tax Accounting StandardA theme 972 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 981 threads.Full recordFilings, disclosures and news, newest first
- FY2026AchievedAnnual 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.」
The company stated that it would apply the 2022 amendments to the accounting standards for corporate income taxes and related matters from the beginning of the fiscal year ending January 2026, with no impact on the financial statements from the change in accounting policy. - 2026-03-19RestatedEarnings
「There was no impact on the consolidated financial statements from this change in accounting policy.」
The full-year earnings report reconfirmed the application of the accounting standards revised in 2022 and the absence of any impact. - FY2026-H1First statedAnnual report
「We have applied the “Accounting Standard for Income Taxes, Inhabitants Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated accounting period.」
The company applied the revised income-tax accounting standards from the beginning of the current interim consolidated fiscal period and stated that there was no impact on the interim consolidated financial statements.