Onward Holdings (8016) · PolicyRestated
Adoption of the Accounting Standard for Income Taxes, Inhabitant Taxes and Enterprise Taxes
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
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- FY2026RestatedAnnual report
「The company has applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc." (Accounting Standard No. 27, 28 October 2022; hereinafter, the "2022 Revised Accounting Standard"), along with related standards, from the beginning of the current consolidated fiscal year.」
The company confirmed in its full-year results that it had applied the revised standards concerning income taxes and related matters from the beginning of the consolidated fiscal year. - FY2026-H1First statedAnnual report
「The Company adopted 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 fiscal year under review.」
The amended standards concerning the presentation of corporate taxes and the tax treatment of gains and losses on sales of shares in subsidiaries were adopted from the beginning of the interim consolidated fiscal year.