Adoption of the 2022 Revised Accounting Standards
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
33 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other relevant standards from the beginning of the current consolidated fiscal year.」
The Company has continued to apply the 2022 Revised Accounting Standard and other relevant standards for the full fiscal year and states that there is no impact on the consolidated financial statements. - FY2026-H1First statedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other relevant standards from the beginning of the current interim consolidated accounting period.」
The Company has applied the 2022 Revised Accounting Standard and other relevant standards from the beginning of the current interim consolidated accounting period, including the treatment of tax deferral for gains and losses on sales of subsidiary shares and other assets between consolidated companies. It states that there is no impact on the interim consolidated financial statements.