2025 Application of Accounting Standards and Related Guidance on Income Taxes, Comprehensive Income, and Tax-Effect Accounting
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and other standards from the beginning of the current interim consolidated accounting period.」
The company applied the revised standards concerning income taxes, presentation of comprehensive income and tax effect accounting, which had been scheduled for application from the beginning of the fiscal year ending June 2025, from the beginning of the current interim consolidated fiscal period. It stated that there was no impact on the financial statements. - FY2024RestatedAnnual report
「Scheduled application date for the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes and related standards: The standards will be applied from the beginning of the fiscal year ending June 2025.」
The company continues to plan to apply the revised standards concerning income taxes, presentation of comprehensive income and tax effect accounting from the beginning of the fiscal year ending June 2025. - FY2023First statedAnnual report
「Scheduled application date for the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes and related standards: The standards will be applied from the beginning of the fiscal year ending June 2025.」
The company disclosed for the first time its plan to apply the revised standards concerning income taxes, presentation of comprehensive income and tax effect accounting from the beginning of the fiscal year ending June 2025, and stated that the impact is currently under assessment.