Komori
Digitalift (9244) · PolicyRestated

Application of Accounting Standards for Income Taxes, Comprehensive Income and Other Matters

First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.

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ProgressHeldSoftenedWorseFirst statedFY2025-H1 – FY20252025: 22025
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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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  1. FY2025RestatedAnnual report

    「The Company has applied the “Accounting Standard for Accounting for Income Taxes, Residents’ Taxes and Enterprise Taxes, etc.” (Accounting Standard No. 27, 28 October 2022), the “Accounting Standard for Presentation of Comprehensive Income” (Accounting Standard No. 25, 28 October 2022), and the “Implementation Guidance on the Accounting Standard for Tax Effect Accounting” (Implementation Guidance No. 28, 28 October 2022) from the beginning of the current consolidated fiscal year. There was no impact on the consolidated financial statements as a result.」

    The company continued to apply the accounting standards and related guidance concerning income taxes and other taxes, presentation of comprehensive income and tax-effect accounting for the full fiscal year, and states that there was no impact on the financial statements.
  2. FY2025-H1First statedAnnual report

    「The Accounting Standard for Accounting for Income Taxes, the Accounting Standard for Presentation of Comprehensive Income and the Guidance on Accounting Standard for Tax Effect Accounting were applied from the beginning of the interim consolidated fiscal period. There was no impact on the interim consolidated financial statements.」

    The Company has applied accounting standards and related guidance concerning income taxes and other taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the current interim consolidated accounting period. It states that there was no impact on the financial statements.
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