Application of Accounting Standards and Related Guidance on Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
34 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Accounting Standard for Current Income Taxes and Local Corporation Taxes, etc., and related standards have been applied from the beginning of the interim consolidated accounting period.」
The Group continues to apply the revised standards on income taxes, presentation of comprehensive income and tax-effect accounting. - FY2025-H1First statedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Enterprise Taxes and Other 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 Implementation Guidance on Tax Effect Accounting (Implementation Guidance No. 28, 28 October 2022) from the beginning of the interim consolidated accounting period. There was no impact on the interim consolidated financial statements.」
The Group applied revised accounting standards and related guidance on income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the current interim consolidated accounting period, with no impact on the financial statements.