Scheduled adoption for the fiscal year ending March 2025 of accounting standards for income taxes, tax-effect accounting and related matters
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「We have applied the Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period under review.」
The company applied the standards concerning income taxes and tax-effect accounting, which had been scheduled for adoption from the beginning of the fiscal year ending March 2025, from the beginning of the interim consolidated accounting period. It stated that the change in accounting policy had no impact on the interim consolidated financial statements. - FY2024RestatedAnnual report
「(2) Scheduled adoption date: The standards will be applied from the beginning of the fiscal year ending March 2025. (3) Impact of adoption of the standards: The impact of applying the Accounting Standard for Income Taxes, Resident Taxes and Business Taxes and other standards on the consolidated financial statements is currently being assessed.」
The company reconfirmed its plan to apply accounting standards and related guidance concerning income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the fiscal year ending March 2025, and stated that the impact was being assessed. - FY2023First statedAnnual report
「Scheduled adoption date of the Accounting Standard for Income Taxes, Resident Taxes and Business Taxes and other standards: The standards will be applied from the beginning of the fiscal year ending March 2025.」
The company disclosed for the first time its plan to apply new accounting standards and related guidance concerning income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the fiscal year ending March 2025. It stated that the impact on the consolidated financial statements was being assessed at this time.