Application of Accounting Standard on Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
The company continued to apply the revised accounting standards concerning income taxes, which had been applied from FY2025-H1, for the full fiscal year and stated that there was no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「The company has applied the Accounting Standard for Accounting for Income Taxes, Local Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards from the beginning of the current interim consolidated accounting period. The amendments concerning the presentation of income taxes, including tax on other comprehensive income, have been applied in accordance with the transitional treatment stipulated in paragraph 20-3 proviso of the 2022 Revised Accounting Standard, and have had no impact on the interim consolidated financial statements.」
The company applied the 2022 Revised Accounting Standard and other standards from the beginning of the current interim consolidated accounting period and applied the transitional treatment to the presentation of tax on other comprehensive income. It stated that there was no impact on the interim consolidated financial statements.