Application of the Accounting Standards for Income Taxes, Presentation of Comprehensive Income and Tax-Effect Accounting in the Fiscal Year Ending March 2025
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
65 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Local Taxes and Business Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated accounting period.」
The accounting standards and related guidance amended in 2022, which had been scheduled for application from the beginning of the fiscal year ending March 2025, were applied from the beginning of the current interim consolidated accounting period. The company disclosed that there was no impact. - FY2024First statedAnnual report
「The "Accounting Standard for Current Income Taxes" (Accounting Standard No. 27, 28 October 2022), the "Accounting Standard for Presentation of Comprehensive Income" (Accounting Standard No. 25, 28 October 2022), and the "Implementation Guidance on Tax Effect Accounting" (Implementation Guidance No. 28, 28 October 2022) are scheduled to be applied from the beginning of the fiscal year ending March 2025.」
The first disclosure was made that the three amended accounting standards and related guidance are scheduled to be applied from the beginning of the fiscal year ending March 2025. The impact of their application was stated to be under assessment as of the preparation date.