Application of New Accounting Standards on Tax-Effect Accounting and Other Matters for the Fiscal Year Ending March 2025
First written in FY2023. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
18 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「We have applied the Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period under review.」
The Company applied new standards concerning tax effect accounting and other matters from the beginning of the current interim consolidated accounting period. The change in accounting policy had no effect on the interim consolidated financial statements. - FY2023First statedAnnual report
「The Company will apply the "Accounting Standard for Current Income Taxes, Resident Taxes and Enterprise Taxes, etc." (Accounting Standard No. 27, 28 October 2022, Accounting Standards Board of Japan), the "Accounting Standard for Presentation of Comprehensive Income" (Accounting Standard No. 25, 28 October 2022, Accounting Standards Board of Japan), and the "Guidance on Applying the Accounting Standard for Tax Effect Accounting" (Accounting Standards Implementation Guidance No. 28, 28 October 2022, Accounting Standards Board of Japan) from the beginning of the fiscal year ending March 2025.」
The Company has for the first time stated that it plans to apply new standards concerning tax effect accounting and other matters from the beginning of the fiscal year ending March 2025. It states that there are currently no effects on the consolidated financial statements that need to be disclosed.