Planned Adoption of Accounting Standards on Income Taxes, Comprehensive Income, and Tax Effect Accounting
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2026-H1. Latest entry: FY2026-H1.
66 other companies' latest entry also says "Achieved".
- FY2026-H1AchievedAnnual report
「The company has applied the “Accounting Standard for Accounting for Corporate Taxes, Inhabitants' Taxes and Enterprise Taxes and Other 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 current interim consolidated fiscal period. There was no impact on the interim consolidated financial statements as a result.」
The company applied from the beginning of the current interim consolidated accounting period the standards and other standards concerning income taxes, comprehensive income, and tax-effect accounting that had been scheduled for application in the previous fiscal year. It stated that there was no impact on the financial statements. - FY2024First statedAnnual report
「“Accounting Standard for Income Taxes, Local Taxes and Business Taxes, etc.” … “Accounting Standard for Presentation of Comprehensive Income” … “Implementation Guidance on Accounting Standard for Tax Effect Accounting” … (2) Scheduled date of application The standards will be applied from the beginning of the fiscal year ending February 2026.」
The company has disclosed for the first time that accounting standards and other standards concerning tax expenses, comprehensive income, and tax-effect accounting are scheduled to be applied from the beginning of the fiscal year ending February 2026.