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Curves Holdings (7085) · PolicyRestated

Application of New Accounting Standards on Income Taxes, Comprehensive Income, and Tax-Effect Accounting

First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.

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ProgressHeldSoftenedWorseFirst statedFY2025-H1 – FY20252025: 22025
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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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Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 962 threads.
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  1. FY2025RestatedAnnual report

    「The company has applied, from the beginning of the current consolidated fiscal year, the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc." (Accounting Standard No. 27, 28 October 2022), the "Accounting Standard for Presentation of Comprehensive Income" (Accounting Standard No. 25, 28 October 2022), and the "Implementation Guidance on Tax Effect Accounting" (Implementation Guidance No. 28, 28 October 2022). These changes had no impact on the consolidated financial statements.」

    The company applied new accounting standards concerning corporate taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the fiscal year, and stated that there was no impact on the financial statements.
  2. FY2025-H1First statedAnnual report

    「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes (Accounting Standard No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (Accounting Standard No. 25, 28 October 2022) and the Guidance on Accounting Standard for Tax Effect Accounting (Accounting Standard Implementation Guidance No. 28, 28 October 2022) have been applied from the beginning of the current interim consolidated accounting period. There was no impact on the interim consolidated financial statements.」

    The company applied new accounting standards and implementation guidance concerning corporate taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the current interim consolidated accounting period. It stated that there was no impact on the interim consolidated financial statements.
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Curves Holdings's next results are scheduled for 2026-10-13. Read the earnings preview
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Application of New Accounting Standards on Income Taxes, Comprehensive Income, and Tax-Effect Accounting | CURVES HOLDINGS Co.,Ltd. (7085) | Komori