Planned application of the Accounting Standard for Tax Expense and Comprehensive Income for the Fiscal Year Ending March 2025
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
66 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「The Accounting Standard for Current Income Taxes and other standards (ASBJ Statement No. 27, 28 October 2022, hereinafter the “2022 Revised Accounting Standard”) have been applied from the beginning of the current interim consolidated accounting period. For the revisions concerning the classification of income taxes, including taxes on other comprehensive income, the company follows the transitional treatment prescribed in the proviso to paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment prescribed in the proviso to paragraph 65-2(2) of the Implementation Guidance on the Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022). The change in this accounting policy had no impact on the interim consolidated financial statements.」
The accounting standards and implementation guidance concerning tax expense and other matters, which had been scheduled for application from the beginning of the fiscal year ending March 2025, have been applied from the beginning of the current interim consolidated accounting period. - FY2024RestatedAnnual report
「They will be applied from the beginning of the fiscal year ending March 2025.」
The company continues to plan to apply the accounting standards on tax expense, comprehensive income, and other matters from the beginning of the fiscal year ending March 2025. - FY2023First statedAnnual report
「Scheduled application date for the Accounting Standard for Current Income Taxes and other standards: The standards will be applied from the beginning of the fiscal year ending March 2025.」
The accounting standards and implementation guidance concerning the classification of tax expense recognition and other matters are scheduled to be applied from the beginning of the fiscal year ending March 2025, with the impact still under assessment.