Planned Application of Revised Accounting Standards for Income Taxes and Comprehensive Income
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
- 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.」
2025年12月期首から適用予定としていた法人税等、包括利益表示及び税効果会計に関する改正会計基準等を、当中間連結会計期間の期首から適用した。財務諸表への影響はないとしている。 - FY2024RestatedAnnual report
「（2）適用予定日 2025年12月期の期首より適用予定であります。 （3）当該会計基準等の適用による影響 「法人税、住民税及び事業税等に関する会計基準」等の適用による連結財務諸表に与える影響額については、現時点で評価中であります。」
The Group planned to adopt revised accounting standards relating to income taxes, presentation of comprehensive income and tax effect accounting from the beginning of the fiscal year ending December 2025 and was assessing the impact. - FY2023First statedAnnual report
「Scheduled adoption date for the Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, among others Scheduled for adoption from the beginning of the fiscal year ending December 2025. The impact of applying the Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, among others, on the consolidated financial statements is currently under assessment.」
The Group planned to adopt revised accounting standards relating to income taxes, presentation of comprehensive income and tax effect accounting from the beginning of the fiscal year ending December 2025 and was assessing the impact.