Aoyama Trading (8219) · PolicyRestated
Adoption of Accounting Standards for Corporate Income Taxes and Related Matters
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
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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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- FY2025RestatedAnnual report
「There was no impact on the consolidated financial statements from this change in accounting policy.」
The company confirmed that the application of the accounting standards for income taxes and related standards had no effect on the consolidated financial statements for the full year. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Corporate Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, dated 28 October 2022; hereinafter the “2022 Revised Accounting Standard”) and related standards from the beginning of the interim consolidated accounting period under review. The change in accounting policy had no impact on the interim consolidated financial statements.」
The company applied the accounting standards for income taxes and related standards from the interim consolidated accounting period beginning 1 April 2024. It stated that the change in accounting policy had no effect on the interim consolidated financial statements.