Accounting standards on tax expenses and other items scheduled for application in the fiscal year ending March 2025
First written in FY2024. 1 of 3 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025.
20 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes, etc.” (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards from the beginning of the current interim consolidated accounting period.」
Continued to describe the application in the annual financial results of the standards related to tax expenses and tax-effect accounting that had already been applied in the first-half report. - FY2025-H1AchievedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes, etc.” (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards from the beginning of the current interim consolidated accounting period.」
Applied the revised standards related to income taxes and tax-effect accounting from the beginning of the current interim consolidated accounting period, rather than from the beginning of the fiscal year ending March 2025 as previously scheduled. - FY2024First statedAnnual report
「“Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes, etc.” (Accounting Standard No. 27, 28 October 2022); “Accounting Standard for Presentation of Comprehensive Income” (Accounting Standard No. 25, 28 October 2022); and “Implementation Guidance on Accounting Standard for Tax Effect Accounting” (Implementation Guidance No. 28, 28 October 2022)」
For the first time, stated that the standards on tax expenses, presentation of comprehensive income and tax-effect accounting, among others, were scheduled to be applied from the beginning of the fiscal year ending March 2025, with the amount of the impact still under evaluation.