Adopt new standards on income taxes, comprehensive income presentation and tax-effect accounting from the fiscal year ending March 2025
First written in FY2023. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
70 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「The Company adopted the “Accounting Standard for Current Income Taxes, Resident Taxes and Enterprise Taxes” (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and related standards from the beginning of the current interim consolidated fiscal year.」
2025年3月期の期首から適用予定としていた法人税等に関する会計基準等を、当中間連結会計期間の期首から適用した。中間連結財務諸表への影響はない。 - FY2023First statedAnnual report
「We plan to apply the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (ASBJ Statement No. 25, 28 October 2022) and the Implementation Guidance on Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) from the beginning of the fiscal year ending March 2025.」
The planned application of 3 accounting standards from the beginning of the fiscal year ending March 2025 was disclosed for the first time, with the impact on the financial statements under evaluation.