Kohnan Shoji (7516) · InitiativeAchieved
Adoption of New Accounting Standards for Corporate, Inhabitant and Enterprise Taxes
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.
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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
- FY2026AchievedAnnual 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 annual financial statements also confirm the application, from the beginning of the current consolidated fiscal year, of the 2022 revised accounting standards and other standards for which initial application was described in the H1 filing. The company states that there is no impact on the financial statements. - FY2026-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.」
The Company adopted the 2022 amendments to the accounting standards for corporate, inhabitant and enterprise taxes from the beginning of the interim consolidated accounting period. It stated that there was no impact on the financial statements.