Application of Standards Related to Corporate Taxes, Comprehensive Income and Tax Effect Accounting for 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
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The company applied the standards on current income taxes, presentation of comprehensive income, tax-effect accounting and related matters, which had been scheduled for application from the beginning of the fiscal year ending March 2025, from the beginning of the current interim consolidated accounting period. The company states that the change in accounting policies had no impact on the interim consolidated financial statements. - FY2024First statedAnnual report
「The Accounting Standard for Current Income Taxes (Accounting Standard No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (Accounting Standard No. 25, 28 October 2022), and the Guidance on Accounting Standard for Tax Effect Accounting (Guidance on Accounting Standard No. 28, 28 October 2022) are scheduled to be applied from the beginning of the fiscal year ending March 2025.」
For the first time, the company has disclosed plans to apply the new standards on current income taxes, presentation of comprehensive income, tax-effect accounting and related matters from the beginning of the fiscal year ending March 2025, stating that the impact is still being assessed.