Planned application of the Accounting Standard for Income Taxes, etc., for the fiscal year ending January 2026
First written in FY2025. 1 of 2 entries say "Achieved", first in FY2026-H1. Latest entry: FY2026-H1.
- FY2026-H1AchievedAnnual report
「The “Accounting Standard for Current Income Taxes, Local Taxes and Business 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 Tax Effect Accounting” (Accounting Standard No. 28, 28 October 2022) have been applied from the beginning of the current interim consolidated accounting period. There is no impact on the interim consolidated financial statements from their application.」
The Company applied the accounting standards and related guidance on income taxes, which had been scheduled for application from the beginning of the fiscal year ending January 2026, from the beginning of the current interim consolidated accounting period, and states that there is no impact on the financial statements. - FY2025First statedAnnual report
「The scheduled effective date for the “Accounting Standard for Current Income Taxes, Local Taxes and Business Taxes, etc.” and related standards is the beginning of the fiscal year ending January 2026.」
The Company plans to apply the accounting standards for income taxes and related standards, the accounting standard for presentation of comprehensive income and the implementation guidance on tax effect accounting from the beginning of the fiscal year ending January 2026, with the amount of the impact still under evaluation.