Adoption of Accounting Standards Related to Corporate Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business 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 Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) have been applied from the beginning of the consolidated fiscal year.」
The Company continues to apply accounting standards and other guidance on income taxes, presentation of comprehensive income and tax-effect accounting in its annual financial statements. - FY2025-H1First statedAnnual report
「The Company has applied, from the beginning of the current interim consolidated accounting period, the “Accounting Standard for Current Income Taxes” (Accounting Standard No. 27, 28 October 2022), the “Accounting Standard for Presentation of Comprehensive Income” (Accounting Standard No. 25, 28 October 2022), and the “Implementation Guidance on Accounting Standard for Tax Effect Accounting” (Implementation Guidance No. 28, 28 October 2022).」
The Company applied accounting standards and other guidance on income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the current interim consolidated accounting period. It stated that there was no impact on the financial statements.