Planned 2025 Adoption of New Standards on Corporate Taxes, Comprehensive Income and Tax Effect Accounting
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2026.
2 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The “Accounting Standard for Leases” … is scheduled to be applied from the beginning of the fiscal year ending June 2028.」
The plan to apply the new lease accounting standards and other requirements from the beginning of the fiscal year ending June 2028 continues to be disclosed in the full-year results. - FY2025First statedAnnual report
「The “Accounting Standard for Leases” (Accounting Standard No. 34, 13 September 2024), the “Implementation Guidance on Accounting Standard for Leases” (Implementation Guidance No. 33, 13 September 2024), and amendments to related accounting standards, implementation guidance, practical response reports and transfer guidance are scheduled to be applied from the beginning of the fiscal year ending June 2028.」
The Company newly disclosed plans to apply, from the beginning of the fiscal year ending June 2028, the new lease accounting standards and other requirements under which lessees recognise assets and liabilities for all leases. - FY2023First statedAnnual report
「The “Accounting Standard for Current Income Taxes and Business Taxes, etc.,” the “Accounting Standard for Presentation of Comprehensive Income,” and the “Implementation Guidance on Accounting Standard for Tax Effect Accounting” are scheduled to be applied from the beginning of the fiscal year ending June 2025.」
The Company newly disclosed that it plans to apply, from the beginning of the fiscal year ending June 2025, new standards and other requirements addressing the classification of income taxes, the presentation of comprehensive income, and tax effects related to the sale of shares in subsidiaries.