Adoption of Accounting Standards for Income Taxes in 2025
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
65 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「The Company has applied, from the beginning of the current interim consolidated accounting period, the “Accounting Standard for Current Income Taxes” (Accounting Standard No. 27, 28 October 2022), the “Accounting Standard for Presentation of Comprehensive Income” (Accounting Standard No. 25, 28 October 2022), and the “Implementation Guidance on Accounting Standard for Tax Effect Accounting” (Implementation Guidance No. 28, 28 October 2022).」
2025年12月期首から適用予定だった法人税等、包括利益表示及び税効果会計に関する基準等を、当中間連結会計期間の期首から実際に適用した。財務諸表への影響はないと記載されている。 - FY2024First statedAnnual report
「Scheduled adoption date for the “Accounting Standard for Current Income Taxes, Enterprise Taxes and Other Taxes” and related standards We will apply them from the beginning of the fiscal year ending December 2025.」
The company planned to apply the accounting standard for income taxes, the accounting standard for presentation of comprehensive income and the implementation guidance for tax-effect accounting from the beginning of the fiscal year ending December 2025. The impact was still being assessed.