Preparing to Apply the Accounting Standards for Tax Effect Accounting and Revenue Recognition
First written in FY2018. 7 of 14 entries say "Restated". Latest entry: FY2025-H1.
66 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The Company applied the accounting standards for income taxes and other related standards from the beginning of the current interim consolidated accounting period, rather than from the beginning of the fiscal year ending June 2025 as planned in the previous fiscal year. There was no impact on the interim consolidated financial statements. - FY2024ReframedAnnual report
「The “Accounting Standard for Accounting for Income Taxes, Local Taxes and Business Taxes” and other standards, as well as the “Accounting and Disclosure Treatment for Income Taxes Related to the Global Minimum Taxation System,” will be applied from the beginning of the fiscal year ending June 2025.」
As a follow-up to applying the accounting standards for revenue recognition and fair value measurement, the Company disclosed plans to apply new accounting standards for income taxes and the global minimum tax from the beginning of the fiscal year ending June 2025. - FY2023-Q3RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively.」
The Company has reiterated that it applies the implementation guidance on the accounting standard for fair value measurement from the beginning of the first-quarter consolidated accounting period. There was no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively.」
The Company applied the implementation guidance on the accounting standard for fair value measurement from the beginning of the first-quarter consolidated accounting period, rather than from the beginning of the fiscal year ending June 2023 as planned in the previous fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2022AdvancedAnnual report
「Scheduled date for applying the “Implementation Guidance on Accounting Standard for Fair Value Measurement” The guidance will be applied from the beginning of the fiscal year ending June 2023.」
The Company's accounting standards compliance plans were clarified, with the implementation guidance on the accounting standard for fair value measurement scheduled to be applied from the beginning of the fiscal year ending June 2023. - FY2022-Q3RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and the “Implementation Guidance on Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Guidance No. 30, 31 March 2020) have been applied from the beginning of the first-quarter consolidated accounting period.」
The Company has reiterated that it applies the accounting standard for revenue recognition from the beginning of the first-quarter consolidated accounting period. Paid subscription revenue is recognized based on the estimated period of item use. - FY2022-Q2RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and the “Implementation Guidance on Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Guidance No. 30, 31 March 2020) have been applied from the beginning of the first-quarter consolidated accounting period.」
The Company has reiterated that it applies the accounting standard for revenue recognition from the beginning of the first-quarter consolidated accounting period. Paid subscription revenue is recognized based on the estimated period of item use. - FY2022-Q1AdvancedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and the “Implementation Guidance on Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Guidance No. 30, 31 March 2020) have been applied from the beginning of the first-quarter consolidated accounting period.」
The Company applied the accounting standard for revenue recognition from 1 July 2021, as planned in the previous fiscal year. For paid subscription revenue, the Company changed to a method of estimating the period of item use and recognizing revenue over that period. - FY2021RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” and other standards are scheduled to be applied from the beginning of the fiscal year ending June 2022.」
The Company has reiterated its plan to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending June 2022. The accounting standards for fair value measurement and other standards are also scheduled to be applied from the beginning of the same fiscal year. - FY2021-Q3RestatedAnnual report
「The company and certain domestic consolidated subsidiaries do not apply paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) pursuant to paragraph 3 of Practical Response Report No. 39, Treatment of the Application of Tax Effect Accounting Associated with the Transition from the Consolidated Taxation System to the Group Tax Sharing System (31 March 2020), with respect to the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020) and items for which the separate taxation system was revised in connection with that transition. Accordingly, the amounts of deferred tax assets and deferred tax liabilities are calculated based on the provisions of the tax laws before the amendments.」
The accounting treatment for tax-effect accounting associated with the transition to the group relief system is reiterated. - FY2021-Q2RestatedAnnual report
「The company and certain domestic consolidated subsidiaries do not apply paragraph 44 of the Implementation Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) pursuant to paragraph 3 of Practical Response Report No. 39, Treatment of the Application of Tax Effect Accounting Associated with the Transition from the Consolidated Taxation System to the Group Tax Sharing System (31 March 2020), with respect to the transition to the group tax sharing system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020) and items for which the separate taxation system was revised in connection with that transition. Accordingly, the amounts of deferred tax assets and deferred tax liabilities are calculated based on the provisions of the tax laws before the amendments.」
The accounting treatment for tax-effect accounting associated with the transition to the group relief system is reiterated. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company republished the same information on applying the tax effect accounting standards as in the previous quarter, with no transition to a new implementation stage disclosed. - FY2019-Q1AdvancedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company applied partial amendments to the standards on tax effect accounting and other related guidance from the beginning of the first-quarter consolidated accounting period. The preparations for applying the accounting standards disclosed in the previous fiscal year progressed to the specific implementation stage. - FY2018First statedAnnual report
「The “Implementation Guidance on Accounting for Tax Effect Accounting” and other standards are scheduled to be applied from the beginning of the fiscal year ending June 2019. The “Accounting Standard for Revenue Recognition” and other standards are scheduled to be applied from the beginning of the fiscal year ending June 2022.」
The Company disclosed plans to apply the implementation guidance on tax effect accounting and the accounting standard for revenue recognition from the fiscal years ending June 2019 and June 2022, respectively.