Broad-Minded (7343) · PolicyRestated
Application of Accounting Standards for Income Taxes and Related Standards
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
2years
0from disclosures
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Adoption of the Accounting Standard for Income TaxesA theme 946 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 955 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「The Accounting Standard for Tax Effect Accounting for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes, etc. (Accounting Standards Board of Japan Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards were applied from the beginning of the current consolidated fiscal year. The change in accounting policy had no effect on the consolidated financial statements.」
The application of the 2022 Revised Accounting Standard and related implementation guidance has continued, with no effect on the consolidated financial statements, according to the Company. - FY2025-H1First statedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes and related standards from the beginning of the current interim consolidated fiscal period.」
The accounting standards revised in 2022 and the related implementation guidance were applied from the beginning of the current interim consolidated accounting period. The Company stated that the change in accounting policy had no effect on the interim consolidated financial statements.