Application of Accounting Standards for Income Taxes, Comprehensive Income and Tax Effect Accounting
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.
- FY2026AchievedAnnual report
「We have applied, from the beginning of the current consolidated fiscal year, the Accounting Standard for Accounting for Income Taxes, Including Corporate Tax, Inhabitant Tax and Enterprise Tax (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). There is no impact from this change in accounting policy on the consolidated financial statements.」
Applied, from the beginning of the current consolidated fiscal year, the accounting standards and other guidance described as being in the implementation stage in the previous interim period, with no impact on the financial statements. - FY2026-H1First statedAnnual report
「The Company has applied the Accounting Standard for Income Taxes, Resident Taxes and Enterprise 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) from the beginning of the interim consolidated accounting period. The changes in accounting policies had no impact on the interim consolidated financial statements.」
Applied accounting standards covering income taxes, presentation of comprehensive income, and tax effect accounting from the beginning of the interim consolidated accounting period, with no impact on the financial statements.