Adoption of accounting standards for income taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
- FY2025AchievedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The company confirmed that the accounting standards for income taxes, etc., whose application began in the previous interim report, have been applied from the beginning of the fiscal year. It explained that there was no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.” (ASBJ Statement 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. Regarding the revisions concerning the classification of income tax recognition (taxation of other comprehensive income), we have followed the transitional treatment prescribed in the proviso to Paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment prescribed 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 from this change on the interim consolidated financial statements.」
The company applied the Accounting Standard for Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc., and the related implementation guidance from the beginning of the current interim consolidated accounting period. It explained that there was no impact on the interim consolidated financial statements.