Japan Securities Finance (8511) · PolicyAchieved
Planned application of accounting standards for income taxes, comprehensive income and tax-effect accounting from the fiscal year ending March 2025
First written in FY2023. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
2entries
2years
0from disclosures
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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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- FY2025-H1AchievedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The revised standards concerning income taxes and tax-effect accounting that had been disclosed in the previous fiscal year as scheduled for application from the beginning of the fiscal year ending March 2025 were applied from the beginning of the interim consolidated accounting period. They were stated to have no impact on the interim consolidated financial statements. - FY2023First statedAnnual report
「The standards will be applied from the beginning of the fiscal year ending March 2025.」
The company newly disclosed that revised accounting standards and other requirements concerning income taxes, comprehensive income presentation and tax-effect accounting were scheduled to be applied from the beginning of the fiscal year ending March 2025. The impact was under evaluation.