Accounting Standards and Other Guidance on Taxation, Comprehensive Income and Tax Effects Applicable to the Fiscal Year Ending February 2026
First written in FY2023. 1 of 2 entries say "Achieved", first in FY2026-H1. Latest entry: FY2026-H1.
65 other companies' latest entry also says "Achieved".
- FY2026-H1AchievedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes, and Business Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The accounting standards and other guidance relating to taxes, comprehensive income and tax-effect accounting that had been scheduled for application from the beginning of the fiscal year ending February 2026 were actually applied from the beginning of the current interim consolidated accounting period. The Company stated that the accounting policy change had no impact on the interim consolidated financial statements. - FY2023First statedAnnual report
「“Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes” (ASBJ Statement No. 27, 28 October 2022, Accounting Standards Board of Japan) “Accounting Standard for Presentation of Comprehensive Income” (ASBJ Statement No. 25, 28 October 2022, Accounting Standards Board of Japan) “Implementation Guidance on Accounting Standard for Tax Effect Accounting” (ASBJ Guidance No. 28, 28 October 2022, Accounting Standards Board of Japan) (2) Scheduled date of application The standards will be applied from the beginning of the fiscal year ending February 2026.」
The Company newly disclosed plans to apply accounting standards and other guidance concerning the classification of income tax expenses and tax effects related to the sale of shares in subsidiaries and other entities from the beginning of the fiscal year ending February 2026. The impact is currently being assessed.