Toc (8841) · InitiativeAchieved
Adoption of the Accounting Standard for Income Taxes, Inhabitant Taxes 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 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
「「法人税、住民税及び事業税等に関する会計基準」（企業会計基準第27号 令和４年10月28日。以下「令和４年改正会計基準」という。）等を当連結会計年度の期首から適用しております。」
法人税等に関する改正会計基準等を当連結会計年度の期首から適用した。連結財務諸表への影響はないとされた。 - FY2025-H1First statedAnnual report
「The Company has applied the Accounting Standard for Corporate Income Taxes, Resident Taxes and Business Taxes (Accounting Standard No. 27, 28 October 2022; the 2022 Revised Accounting Standard) and related standards from the beginning of the current interim consolidated accounting period.」
The revised accounting standards and implementation guidance concerning the presentation of corporate taxes were adopted from the beginning of the current interim consolidated accounting period. The changes cover taxation of other comprehensive income and gains or losses on sales of subsidiary shares between consolidated companies; no impact on the financial statements was reported.