Optoelectronics (6664) · InitiativeAchieved
Planned Application in the Fiscal Year Ending November 2025 of Standards on Income Taxes, Comprehensive Income, and Tax Effect Accounting
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025.
3entries
3years
0from disclosures
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Implementation and Disclosure Responses for New Accounting StandardsA theme 113 companies write about · 1 as a headwind · 0 as a tailwind
66 other companies' latest entry also says "Achieved".
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Showing 14 of the 113 companies compared. The sentences above are computed from all 113.Full recordFilings, disclosures and news, newest first
- FY2025AchievedAnnual 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 revised standards concerning income taxes and tax-effect accounting, which had been scheduled for adoption from the beginning of the fiscal year ending November 2025, were applied from the beginning of the current fiscal year. They were determined to have no impact on the consolidated financial statements. - FY2024RestatedAnnual report
「The standards will be applied from the beginning of the fiscal year ending November 2025.」
The Company continues to plan to apply the accounting standards and other guidance concerning income taxes, the presentation of comprehensive income and tax-effect accounting from the beginning of the fiscal year ending November 2025. - FY2023First statedAnnual report
「The standards will be applied from the beginning of the fiscal year ending November 2025.」
The accounting standard for income taxes, resident taxes and business taxes, the accounting standard for the presentation of comprehensive income, and the implementation guidance for tax-effect accounting are scheduled to be applied from the beginning of the fiscal year ending November 2025. The impact is currently under evaluation.