Oi Electric (6822) · InitiativeAchieved
Application of the Accounting Standard for Income Taxes and Related Guidance
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
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Application of the Accounting Standards for Income TaxesA theme 964 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 971 threads.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 company began applying the 2022 revised accounting standards and other standards that had been scheduled for introduction in the previous interim period from the beginning of the current consolidated fiscal year. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes, and Business Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The company applied the 2022 revised accounting standards and implementation guidance on tax effect accounting from the beginning of the current interim consolidated accounting period. It applied the treatment of gains and losses on sales arising from sales of subsidiary shares and other interests between consolidated companies retrospectively, but stated that there was no impact on the financial statements.