Application of Accounting Standards for Income Taxes, etc., to the Fiscal Year Ending June 2025
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「The company has applied the “Accounting Standard for Accounting for Corporate Taxes, Inhabitants' Taxes and Enterprise Taxes and Other Taxes” (ASBJ Statement No. 27, 28 October 2022), the “Accounting Standard for Presentation of Comprehensive Income” (ASBJ Statement No. 25, 28 October 2022), and the “Implementation Guidance on Tax Effect Accounting” (ASBJ Guidance No. 28, 28 October 2022) from the beginning of the current interim consolidated fiscal period. There was no impact on the interim consolidated financial statements as a result.」
The company actually applied the Accounting Standards for Corporate Taxes and related standards, which had been scheduled for the previous year, from the beginning of the current interim consolidated fiscal period, and stated that there was no impact on the financial statements. - FY2024First statedAnnual report
「The Accounting Standard for Accounting for Corporate Taxes, Inhabitants' Taxes and Enterprise Taxes and related standards will be applied from the beginning of the fiscal year ending June 2025.」
The company first disclosed its plan to apply the accounting standard for corporate taxes and related standards, the accounting standard for presentation of comprehensive income, and the implementation guidance for tax-effect accounting from the beginning of the fiscal year ending June 2025.