Leader Electronics (6867) · PolicyAchieved
Application from the Fiscal Year Ending March 2025 of Accounting Standards and Other Requirements Relating to Income Taxes
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
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Adoption of the Accounting Standard for Income Taxes, Local Taxes and Enterprise TaxesA theme 1055 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 1064 threads.Full recordFilings, disclosures and news, newest first
- FY2025-H1AchievedAnnual report
「The Accounting Standard for Current Income Taxes and Business Taxes, etc. (Accounting Standard No. 27, 28 October 2022) and related standards have been applied from the beginning of the current interim consolidated accounting period.」
The accounting standards and other guidance concerning corporate income taxes and other taxes, which had been scheduled in FY2024 for application from the beginning of the fiscal year ending March 2025, were applied from the beginning of the current interim consolidated accounting period. There was no impact on the interim consolidated financial statements. - FY2024First statedAnnual report
「Scheduled date of application of the “Accounting Standard for Tax Effect Accounting for Corporate Income Taxes, Inhabitant Taxes, and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022, Accounting Standards Board of Japan) and other standards To be applied from the beginning of the fiscal year ending March 2025.」
The planned application from the beginning of the fiscal year ending March 2025 of new accounting standards concerning the classification of corporate income taxes and other taxes, the presentation of comprehensive income, and tax-effect accounting was disclosed for the first time. The amount of the impact of application is currently being evaluated.