Application of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
34 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The 2022 Revised Accounting Standard and other standards introduced in FY2025-H1 continued to be applied for the full fiscal year, with no effect on the consolidated financial statements. - FY2025-H1First statedAnnual report
「The Company has applied the Accounting Standard for Tax Accounting for Income Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards from the beginning of the interim consolidated accounting period. The amendments concerning the presentation of income taxes, including taxes on other comprehensive income, have been applied in accordance with 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 Guidance on Accounting Standard for Tax Effect Accounting (Guidance on Accounting Standard No. 28, 28 October 2022; hereinafter, the “2022 Revised Guidance”). The application of these accounting policies had no effect on the interim consolidated financial statements.」
The 2022 Revised Accounting Standard and other standards were applied from the beginning of the interim consolidated accounting period commencing 1 April 2024. The transitional treatment concerning the presentation of taxes on other comprehensive income was applied, as were the amendments concerning gains and losses on sales of shares in subsidiaries between consolidated companies, but there was no effect on the interim consolidated financial statements.