Obara Group (6877) · InitiativeAchieved
Preparation for the 2025 Application of the Accounting Standards on Income Taxes, Presentation of Comprehensive Income, and Tax Effect Accounting
First written in FY2023. 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 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 973 threads.Full recordFilings, disclosures and news, newest first
- FY2025-H1AchievedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The 2022 revised accounting standards and other related standards, which had been scheduled for application from the beginning of the fiscal year ending September 2025 through the previous fiscal year, were actually applied from the beginning of the current interim consolidated accounting period. The Company states that the change in accounting policy had no impact on the interim consolidated financial statements. - FY2023First statedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Local Inhabitants Taxes and Enterprise Taxes and other related standards are scheduled to be applied from the beginning of the fiscal year ending September 2025. "The impact of applying these accounting standards and other related standards on the consolidated financial statements is currently being assessed."」
The Company states for the first time that the revised standards concerning income taxes, presentation of comprehensive income and accounting for tax effects are scheduled to be applied from the beginning of the fiscal year ending September 2025, and that their impact is currently being assessed.