Spk (7466) · PolicyRestated
Application of the Amended Accounting Standards of 2022
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 1046 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 1054 threads.Full recordFilings, disclosures and news, newest first
- 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.」
The company applied the accounting standards and other guidance revised in 2022 from the beginning of the fiscal year and stated that the change in accounting policy had no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「The Accounting Standard for the Classification of Current Income Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance were applied from the beginning of the interim consolidated accounting period.」
The company applied the accounting standards and implementation guidance revised in 2022 concerning the classification of corporate income taxes and related matters from the beginning of the current interim consolidated accounting period. It stated that, using the transitional treatment, the change in accounting policy had no impact on the interim consolidated financial statements.