Adoption of the Accounting Standard for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
- FY2025AchievedAnnual report
「The “Accounting Standard for Presentation of Current Income Taxes, Resident Taxes and Business Taxes, etc.” (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the current consolidated fiscal year. The Company disclosed that the change in accounting policy had no effect on the consolidated financial statements.」
FY2025-H1で導入を開示していた2022年改正会計基準等を、当連結会計年度の期首から実際に適用した。財務諸表への影響はない。 - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Corporate Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, dated 28 October 2022; hereinafter the “2022 Revised Accounting Standard”) and related standards from the beginning of the interim consolidated accounting period under review. The change in accounting policy had no impact on the interim consolidated financial statements.」
法人税等の計上区分等に関する2022年改正会計基準等を当中間連結会計期間の期首から適用し、財務諸表への影響はないと記載している。