Planned adoption of accounting standards for corporate, local and enterprise taxes
First written in FY2024. 2 of 3 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025.
65 other companies' latest entry also says "Achieved".
- FY2025AchievedAnnual 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.」
前年度に予定としていた法人税等に関する会計基準等を、2025年1月1日から連結財務諸表に適用した。 - 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.」
前事業年度に2025年12月期首からの適用予定としていた法人税等に関する会計基準等を、2025年1月1日から実際に適用した。その他の包括利益に対する課税の計上区分等について経過的な取扱いを適用し、財務諸表への影響はないと開示している。 - FY2024First statedAnnual report
「The Accounting Standard for Corporate, Inhabitant and Enterprise Taxes and related standards are scheduled to be applied from the beginning of the fiscal year ending December 2025.」
The company planned to apply the accounting standard and related guidance on the presentation of corporate taxes from the beginning of the fiscal year ending December 2025 and was still assessing the impact.