Ainavo Holdings (7539) · PolicyAchieved
Planned Application of Accounting Standards for Income Taxes, Presentation of Comprehensive Income, and Tax-Effect Accounting
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
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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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- FY2025-H1AchievedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and other standards from the beginning of the current interim consolidated accounting period.」
The revised standards relating to corporate income taxes and tax-effect accounting, which were scheduled for adoption in the previous fiscal year, were applied from the beginning of the current interim consolidated accounting period. - FY2024First statedAnnual report
「The company will apply the “Accounting Standard for Current Income Taxes” and related standards from the beginning of the fiscal year ending September 2025.」
The company plans to apply new and revised standards relating to corporate income taxes, presentation of comprehensive income, and tax-effect accounting from the beginning of the fiscal year ending September 2025, and stated that the impact on the consolidated financial statements was under evaluation.