Changes in Recognition Classification Resulting from Application of the 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 company continues to apply the 2022 Revised Accounting Standard and other relevant standards concerning the presentation of income taxes and states that there is no material impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Tax Effect Accounting for Income Taxes, Inhabitants' Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other relevant standards from the beginning of the interim consolidated accounting period. Accordingly, corporate income taxes, inhabitants' taxes and enterprise taxes, and other taxes on income for the interim consolidated accounting period (hereinafter, "income taxes") are recognized separately in profit or loss, shareholders' equity and other comprehensive income according to the transactions and other events that gave rise to them.」
The company applied the 2022 Revised Accounting Standard and other relevant standards from the beginning of the interim consolidated accounting period and changed to a method of recognizing income taxes separately in profit or loss, shareholders' equity and other comprehensive income according to their source. There was no impact on the interim consolidated financial statements.