The Bank Of Saga (8395) · PolicyAchieved
Application of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
2years
0from disclosures
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Same theme, other companies
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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Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 973 threads.Full recordFilings, disclosures and news, newest first
- FY2025AchievedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022) and other relevant standards from the beginning of the current consolidated fiscal year.」
The accounting standards and related guidance were applied from the beginning of FY2025. The amendments concerning gains and losses on sales of subsidiary shares and other assets between consolidated companies were applied retrospectively, increasing retained earnings for the previous fiscal year by ¥282 million. - FY2025-H1First statedAnnual report
「The Accounting Standard for Current Income Taxes and Business Taxes, etc. (Accounting Standard No. 27, 28 October 2022) and related standards have been applied from the beginning of the current interim consolidated accounting period.」
The accounting standards and related guidance were applied from the beginning of the interim consolidated accounting period. The amendments concerning the tax deferral of gains and losses on sales of subsidiary shares and other assets between consolidated companies were applied retrospectively, increasing retained earnings at the end of the previous consolidated fiscal year by ¥282 million, while having no impact on profit or loss for the interim consolidated accounting period.