Application of the Accounting Standard for Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
67 other companies' latest entry also says "Achieved".
- FY2025AchievedAnnual report
「We have applied the Accounting Standard for Corporate Taxes, Inhabitant Taxes, and Enterprise Taxes (Accounting Standard No. 27, dated 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
The Company applied the 2022 Revised Accounting Standard and other standards, which had been stated in the previous interim period as scheduled for introduction, from the beginning of the current consolidated fiscal year. - FY2025-H1First statedAnnual report
「The Company has applied the “Accounting Standard for Current Income Taxes” (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards from the beginning of the current interim consolidated accounting period. The amendments concerning the presentation of income taxes (taxation of other comprehensive income) are being applied in accordance with the transitional treatment stipulated in the proviso to Paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment stipulated in the proviso to Paragraph 65-2(2) of the “Implementation Guidance on Accounting Standard for Tax Effect Accounting” (ASBJ Guidance No. 28, 28 October 2022; hereinafter, the “2022 Revised Implementation Guidance”). There is no impact on the interim consolidated financial statements.」
The Company applied the 2022 Revised Accounting Standard and other standards from the beginning of the current interim consolidated accounting period in accordance with the transitional treatment. There was no impact on the interim consolidated financial statements.