Preparing for New Accounting Standards Scheduled to Take Effect in 2026 and 2029
First written in FY2025. 2 of 3 entries say "Advanced", first in FY2026-H1. Latest entry: FY2026.
4 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual 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 accounting standards for income taxes and related matters, which the previous filing stated were scheduled to apply from the beginning of the fiscal year ending January 2026, were applied. The new standards and related requirements for leases and subsequent events are scheduled to apply from the beginning of the fiscal year ending January 2029, and their impact is currently being assessed. - FY2026-H1AdvancedAnnual 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 accounting standards for income taxes and related matters, which the previous filing stated were scheduled to apply from the beginning of the fiscal year ending January 2026, were applied from the beginning of the current interim consolidated accounting period. The company stated that there was no impact on the financial statements. - FY2025First statedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes, among others, will apply from the beginning of the fiscal year ending January 2026.」
The company disclosed plans to apply the accounting standards for income taxes and related matters from the beginning of the fiscal year ending January 2026, and the accounting standards for leases and related matters from the beginning of the fiscal year ending January 2029. The impact is currently being assessed.