Musashino Kogyo (9635) · PolicyAchieved
Application of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
2years
0from disclosures
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Adoption of the Accounting Standard for Income TaxesA theme 949 companies write about · 0 as a headwind · 1 as a tailwind
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- FY2025AchievedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes, and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
The application of the 2022 amendments to accounting standards and related matters, whose introduction was disclosed in FY2025-H1, has been confirmed in the full-year financial statements as having been applied from the beginning of the current consolidated fiscal year. It has been explained that they had no impact on the 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 2022 amendments to accounting standards and related matters were applied from the beginning of the current interim consolidated accounting period. The amendments concerning the tax deferral of gains and losses on sales of subsidiary shares and other assets between consolidated companies were also applied, but it has been explained that they had no impact on the interim consolidated financial statements.