Adoption of Accounting Standards for Corporate Income Taxes in the Fiscal Year Ending March 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
「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 company applied the accounting standards and related guidance concerning income taxes, etc., which had been scheduled for application in FY2024, from the beginning of the current interim consolidated accounting period. It stated that the change in accounting policies had no impact on the interim consolidated financial statements. - FY2024First statedAnnual report
「Accounting Standard for Accounting for Income Taxes, Residents’ Taxes and Enterprise Taxes, etc. (Accounting Standard No. 27, 28 October 2022, Accounting Standards Board of Japan); Accounting Standard for Presentation of Comprehensive Income (Accounting Standard No. 25, 28 October 2022, Accounting Standards Board of Japan); Implementation Guidance on the Accounting Standard for Tax Effect Accounting (Implementation Guidance No. 28, 28 October 2022, Accounting Standards Board of Japan)」
The company plans to apply the accounting standards and related guidance concerning income taxes, etc. from the beginning of the fiscal year ending March 2025, and is currently assessing the amount of the impact on the consolidated financial statements.