The Okinawa Electric Power Company (9511) · InitiativeAchieved
Revised standards on income taxes, comprehensive income and tax-effect accounting scheduled for adoption in fiscal 2024
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
2entries
1years
0from disclosures
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Implementation and Disclosure Responses for New Accounting StandardsA theme 122 companies write about · 2 as a headwind · 0 as a tailwind
70 other companies' latest entry also says "Achieved".
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Showing 14 of the 121 companies compared. The sentences above are computed from all 121.Full recordFilings, disclosures and news, newest first
- FY2025-H1AchievedAnnual report
「The Company has applied, from the beginning of the current interim consolidated accounting period, the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes, etc. (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 amended accounting standard”) and related standards.」
The 2022 revised accounting standards and other guidance, which had been scheduled for adoption from the beginning of the consolidated fiscal year commencing on or after 1 April 2024, were actually adopted from the beginning of the current interim consolidated accounting period. The change in accounting policy had no impact on the interim consolidated financial statements. - FY2024First statedAnnual report
「These accounting standards and other guidance prescribe the presentation of income taxes when other comprehensive income is subject to taxation, as well as the treatment of tax effects related to the sale of shares in subsidiaries when the group tax consolidation regime applies.」
The revised standards and other guidance concerning income taxes, the presentation of comprehensive income and tax-effect accounting are scheduled to be adopted from the beginning of the consolidated fiscal year commencing on or after 1 April 2024, and the amount of the impact is being assessed.