Adoption of the accounting standard for corporate income taxes, inhabitant taxes and enterprise 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 Income Taxes, Residents' Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022; hereinafter, the 2022 Revised Accounting Standard) and other standards from the beginning of the current consolidated fiscal year.」
法人税等の計上区分に関する2022年改正会計基準等の適用を継続し、財務諸表への影響はないと記載している。 - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes” (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period. Previously, corporate income taxes, inhabitant taxes and enterprise taxes were recognized in profit or loss at the amount calculated in accordance with applicable laws and regulations. Going forward, corporate income taxes on income will be recognized in profit or loss, shareholders’ equity or accumulated other comprehensive income according to the transaction or other event that gives rise to them.」
Changed the presentation of corporate income taxes so that they are recognized in profit or loss, shareholders’ equity or accumulated other comprehensive income according to their source transaction or event.