Planned Application of the Accounting Standards for Income Taxes and Related Standards for the Fiscal Year Ending March 2025
First written in FY2023. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
66 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「The “Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes” (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and related standards have been adopted from the beginning of the interim consolidated accounting period.」
The accounting standards for income taxes and related standards, which had been scheduled for adoption by the previous fiscal year, were adopted from the beginning of the interim consolidated accounting period. The change in accounting policy had no impact on the interim consolidated financial statements. - FY2023First statedAnnual report
「(2) Scheduled date of adoption The standards will be adopted from the beginning of the fiscal year ending March 2025. (3) Impact of adopting the accounting standards and related standards The impact on the consolidated financial statements of adopting the “Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes” and related standards is currently being evaluated.」
The accounting standard for income taxes, the accounting standard for presentation of comprehensive income and the implementation guidance on tax-effect accounting were scheduled for adoption from the beginning of the fiscal year ending March 2025, with the impact currently under evaluation.