Astmax (7162) · PolicyRestated
Application of the Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". 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 973 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual 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 accounting standards for income taxes and other taxes applied from the interim period were also applied for the full year, with no impact on the consolidated financial statements from the change in accounting policy. - FY2025-H1First statedAnnual report
「The “Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.” (Accounting Standards Board of Japan Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the interim consolidated accounting period.」
The 2022 revised accounting standards concerning the classification of income taxes and other taxes were applied from the beginning of the interim consolidated accounting period, and the company stated that the change in accounting policy had no impact on the interim consolidated financial statements.