Adoption of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「The “Accounting Standard for Current Income Taxes, Inhabitants' Taxes and Enterprise Taxes” and other standards have been applied from the beginning of the current consolidated fiscal year.」
The Company states that it applied the accounting standards revised in 2022 and other related standards from the beginning of the current consolidated fiscal year, with no impact on the consolidated financial statements from the change in accounting policy. - FY2025-H1First statedAnnual 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 related standards have been applied from the beginning of the interim consolidated accounting period. The amendments concerning the presentation of income taxes and other taxes, including taxes on other comprehensive income, have been applied in accordance with 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 Guidance on the Application of Tax Effect Accounting (Accounting Standards Board of Japan Guidance No. 28, 28 October 2022, hereinafter the "2022 Revised Guidance"). There is no impact of this change in accounting policy on the interim consolidated financial statements.」
The company applied the 2022 Revised Accounting Standard and other requirements from the beginning of the current interim consolidated accounting period and followed the transitional treatment. It states that the change in accounting policy had no impact on the interim consolidated financial statements.