Adoption of Accounting Standards for Corporate Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Advanced", first in FY2025. Latest entry: FY2025.
3 other companies' latest entry also says "Advanced".
- FY2025AdvancedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022, hereinafter the “2022 Revised Accounting Standard”) and other requirements have been applied from the beginning of the consolidated fiscal year.」
Moving beyond the policy stated for FY2025-H1, the Company actually applied the requirements from the beginning of the consolidated fiscal year and disclosed that there was no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「The Company has applied, from the beginning of the current interim consolidated accounting period, the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes, etc. (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 amended accounting standard”) and related standards.」
The amended accounting standards and other requirements issued in 2022 were applied from the beginning of the interim consolidated accounting period, using the transitional treatment. There was no impact on the interim consolidated financial statements.