Application of amended accounting standards concerning the classification of income taxes and other matters
First written in FY2025-H1. 1 of 2 entries say "Advanced", first in FY2025. Latest entry: FY2025.
3 other companies' latest entry also says "Advanced".
- FY2025AdvancedAnnual report
「We have applied the “Accounting Standard for Corporate, Inhabitant and Enterprise Taxes and Other Taxes” and related standards from the beginning of the current consolidated fiscal year.」
The Company has continued to apply from the beginning of the fiscal year the amended accounting standards and related guidance issued in 2022, whose adoption was indicated in FY2025-H1, and stated that there was no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022, hereinafter the "2022 Revised Accounting Standard") and related standards have been applied from the beginning of the interim consolidated accounting period. The amendments concerning the presentation of income taxes and other taxes, including taxes on other comprehensive income, have been applied in accordance with the transitional treatment prescribed in the proviso to paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment prescribed in the proviso to paragraph 65-2(2) of the Guidance on the Application of Tax Effect Accounting (Accounting Standards Board of Japan Guidance No. 28, 28 October 2022, hereinafter the "2022 Revised Guidance"). There is no impact of this change in accounting policy on the interim consolidated financial statements.」
The amended accounting standards and other guidance concerning the classification of income taxes were applied from the beginning of the current interim consolidated accounting period, in accordance with the transitional treatment. The Company stated that there was no impact on the interim consolidated financial statements. The amended implementation guidance concerning the treatment of tax deferral when recognizing gains or losses on the sale of shares in subsidiaries and other entities was also applied from the same beginning of the period.