IwaiCosmo Holdings (8707) · PolicyRestated
Adoption of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
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Adoption of the Corporate Income Tax Accounting StandardA theme 946 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2025RestatedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The company continued to disclose the application of the 2022 amendments to the accounting standards concerning income taxes in its annual results, stating that they had no effect on the financial statements. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The company applied the amended accounting standards and implementation guidance concerning income taxes from the beginning of the interim consolidated accounting period. It disclosed that the change in accounting policy had no effect on the interim consolidated financial statements or the consolidated financial statements.