Tohoku Chemical (7446) · InitiativeRestated
Application of the Accounting Standard for Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
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Adoption of the Accounting Standard for Income TaxesA theme 1203 companies write about · 1 as a headwind · 1 as a tailwind
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- FY2025RestatedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
Application of the accounting standards revised in 2022 was also confirmed for the full fiscal year, and the company stated that the change in accounting policy had no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period under review.」
The accounting standards revised in 2022 and related standards were applied from the beginning of the current interim consolidated accounting period. The company stated that it followed the transitional treatment for the classification of income taxes and that the change in accounting policy had no impact on the interim consolidated financial statements.