Ifis Japan (7833) · PolicyRestated
Adoption of the Accounting Standard on the Classification of Corporate Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
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Adoption of the Accounting Standard for Corporate Income TaxesA theme 953 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 962 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual 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.」
FY2025-H1に記載された法人税等の計上区分に関する改正会計基準の適用が、通期の会計方針として記載された。 - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes, and Business Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The 2022 amendments to the accounting standards governing the classification of income taxes were applied from the beginning of the six months ended June 30. There was no impact on the interim consolidated financial statements.