Belluna (9997) · PolicyRestated
Adoption of the accounting standards for 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 Corporate Income Tax Accounting StandardA theme 967 companies write about · 0 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 976 threads.Full recordFilings, disclosures and news, newest first
- FY2025RestatedAnnual report
「The “Accounting Standard for Current Income Taxes, Inhabitants' Taxes and Enterprise Taxes” and other standards have been applied from the beginning of the current consolidated fiscal year.」
The company applied the 2022 revised accounting standards and other relevant standards from the beginning of the period and followed the transitional treatment. The company stated that the change in accounting policy had no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Income Taxes, Inhabitants Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated accounting period.」
The 2022 amendments and related standards were applied from the beginning of the current interim consolidated fiscal year. The transitional treatment for taxation of other comprehensive income was used, and there was no impact on the interim consolidated financial statements.