NIKKON Holdings (9072) · InitiativeFirst stated
Application of the accounting standard for corporate income taxes
First written in FY2025-H1. . Latest entry: FY2026.
2entries
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Same theme, other companies
対応 to the Simultaneous Adoption of the Income Taxes and Lease Accounting StandardsA theme 19 companies write about · 0 as a headwind · 0 as a tailwind
1 other company's latest entry also says "First stated".
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Showing 14 of the 19 companies compared. The sentences above are computed from all 19.Full recordFilings, disclosures and news, newest first
- FY2026First statedAnnual report
「Accounting Standard for Leases (Accounting Standard No. 34, 13 September 2024, Accounting Standards Board of Japan) Scheduled application date: The standard will be applied from the beginning of the fiscal year ending March 2028.」
The company plans to apply the new lease accounting standards and related requirements from the beginning of the fiscal year ending March 2028, and is assessing the impact on the consolidated 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 amended accounting standards and other standards issued in 2022 were applied from the beginning of the interim consolidated accounting period. The amendments concerning taxation of other comprehensive income and the tax treatment of gains and losses on sales of shares in subsidiaries and other entities were applied, and the Company disclosed that they had no effect on the interim consolidated financial statements.