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Software Service (3733) · InitiativeAchieved

Preparations for Applying New Accounting Standards on Income Taxes in the Fiscal Year Ending October 2025

First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.

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ProgressHeldSoftenedWorseFirst statedFY2023 – FY20242024: 120242025: 22025
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  1. FY2025-H1AchievedAnnual report

    「The “Accounting Standard for Current Income Taxes” (ASBJ Statement No. 27, 28 October 2022), the “Accounting Standard for Presentation of Comprehensive Income” (ASBJ Statement No. 25, 28 October 2022) and the “Implementation Guidance on Tax Effect Accounting” (ASBJ Guidance No. 28, 28 October 2022) have been applied from the beginning of the current interim consolidated accounting period. This has had no impact on the interim consolidated financial statements.」

    The company stated that the new accounting standards and other guidance relating to income taxes, presentation of comprehensive income and tax-effect accounting, which had been scheduled for application from the beginning of the fiscal year ending October 2025, were applied from the beginning of the current interim consolidated accounting period. There was no impact on the financial statements.
  2. FY2024RestatedAnnual report

    「Scheduled date of application of the “Accounting Standard for Current Income Taxes” and other related standards: the standards will be applied from the beginning of the fiscal year ending October 2025.」

    The company reconfirmed that the new accounting standards and other guidance relating to income taxes are scheduled to be applied from the beginning of the fiscal year ending October 2025, and stated that the amount of the impact is under assessment.
  3. FY2023First statedAnnual report

    「Scheduled date of application of the “Accounting Standard for Current Income Taxes” and other related standards: the standards will be applied from the beginning of the fiscal year ending October 2025.」

    The company stated that the new accounting standards and other guidance relating to income taxes, presentation of comprehensive income and tax-effect accounting are scheduled to be applied from the beginning of the fiscal year ending October 2025, and that the amount of the impact is under assessment.
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Preparations for Applying New Accounting Standards on Income Taxes in the Fiscal Year Ending October 2025 | Software Service,Inc. (3733) | Komori