Adoption of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
34 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
Following the FY2025 interim period, applied the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the fiscal year. Disclosed 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.」
Applied the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the current interim consolidated accounting period. The amendment concerning the tax deferral of gains and losses on the sale of shares in subsidiaries and other entities was applied retrospectively, and it states that there was no impact on the financial statements for the previous interim period or previous consolidated fiscal year.