Biken Techno (9791) · PolicyRestated
Adoption of Accounting Standards and Guidance on Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Adoption of the Accounting Standard for Income TaxesA theme 1156 companies write about · 1 as a headwind · 1 as a tailwind
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 1165 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
The 2022 amended accounting standards and other standards were applied from the beginning of the fiscal year, and the Company states that they had no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Local Taxes and Business Taxes and related standards from the beginning of the interim consolidated fiscal period.」
The 2022 amended accounting standards and other standards were applied from the beginning of the current interim consolidated accounting period. The amendments concerning the classification of income taxes and the accounting treatment when gains or losses on the sale of shares in subsidiaries and other entities are deferred for tax purposes were applied, and the Company states that they had no impact on the financial statements.