Shimano (7309) · PolicyAchieved
Application of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
2years
0from disclosures
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Same theme, other companies
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
- FY2025AchievedAnnual 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.」
FY2025上期に適用開始としていた2022年改正会計基準等を、当連結会計年度の期首から実際に適用した。連結財務諸表への影響はないと記載している。 - FY2025-H1First statedAnnual 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.」
2022年改正会計基準等を2025年上期の期首から適用した。その他の包括利益に対する課税の計上区分および子会社株式等の売却に伴う売却損益の税務上の繰延べに関する取扱いを変更したが、中間連結財務諸表への影響はないと記載している。