Future Application of the Accounting Standards for Income Taxes and Leases
First written in FY2025. 1 of 3 entries say "Advanced", first in FY2026-H1. Latest entry: 2026-05-01.
2 other companies' latest entry also says "Restated".
- 2026-05-01RestatedGeneral Meetings of Shareholders
「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.」
The application of the accounting standards concerning income taxes and other matters from the beginning of the current consolidated fiscal year was reconfirmed. - FY2026-H1AdvancedAnnual 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.」
The accounting standards and related standards concerning income taxes that had been scheduled for future application in the previous fiscal year were applied from the beginning of the fiscal year ending February 2026. It was stated that there was no impact on the interim consolidated financial statements. - FY2025First statedAnnual report
「The Accounting Standard for Current Income Taxes, Inhabitant Taxes and Enterprise Taxes, and related standards, will be applied from the beginning of the fiscal year ending February 2026. The Accounting Standard for Leases, and related standards, will be applied from the beginning of the fiscal year ending February 2029.」
The planned application of the accounting standards related to income taxes and tax-effect accounting from the fiscal year ending February 2026, and of the lease accounting standards and related standards from the fiscal year ending February 2029, was disclosed for the first time. The impact on the financial statements is under assessment.