Tomita Electric (6898) · InitiativeRestated
Application of the Accounting Standard for Corporate, Inhabitant and Enterprise Taxes
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
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Adoption of the Accounting Standard for Income TaxesA theme 953 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2026RestatedAnnual 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 continued to apply the 2022 revised accounting standards and other relevant standards, which had been applied from the beginning of the interim consolidated accounting period, for the full fiscal year, and states that they had no impact on the consolidated financial statements. - FY2026-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The company applied the 2022 revised accounting standards and other relevant standards from the beginning of the current interim consolidated accounting period. It states that the changes in accounting policies had no impact on the interim consolidated financial statements.