Gakken Holdings (9470) · InitiativeAchieved
Adoption of Amendments to the Corporate Income Tax Accounting Standard
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 944 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2025AchievedAnnual 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.」
前中間期に適用を開始した2022年改正会計基準等について、当連結会計年度の期首からの適用を通期財務諸表で確定的に開示した。 - FY2025-H1First statedAnnual report
「The Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and other standards have been applied from the beginning of the interim period of the consolidated fiscal year.」
2022年改正会計基準等を当中間連結会計期間の期首から適用した。法人税等の計上区分等に関する変更であり、中間連結財務諸表への影響はないと記載している。