KUWAZAWA Holdings (8104) · InitiativeAchieved
Adoption of the accounting standard for corporate, local and enterprise taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
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Adoption of the Accounting Standard for Corporate Income TaxesA theme 1091 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 1100 threads.Full recordFilings, disclosures and news, newest first
- FY2025AchievedAnnual 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 revised accounting standards concerning the classification of income taxes and related matters from the beginning of the current fiscal year. The revisions concerning gains and losses on sales of shares in subsidiaries between consolidated companies were applied retrospectively, reducing deferred tax liabilities at the beginning of the previous fiscal year by ¥137 million and increasing retained earnings by ¥137 million. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
From the interim consolidated accounting period beginning on 1 April 2024, the Company has applied revised standards concerning the classification of income taxes and the tax deferral of gains and losses on sales of shares in subsidiaries between consolidated companies. The former had no impact on the interim consolidated financial statements, while the latter, through retrospective application, reduced deferred tax liabilities at the beginning of the previous fiscal year by ¥137 million and increased retained earnings by ¥137 million.