Adoption of Accounting Standards for Income Taxes
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
- FY2026RestatedAnnual report
「The Accounting Standard for Accounting for Income Taxes (ASBJ Statement 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 applied the 2022 Revised Accounting Standard and related standards from the beginning of the full fiscal year and states that there was no impact on the financial statements. - FY2026-H1First statedAnnual report
「The company has applied the “Accounting Standard for Tax Effect Accounting for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and related standards from the beginning of the current interim consolidated accounting period. There was no impact on the interim consolidated financial statements from this change in accounting policy.」
The company applied the 2022 Revised Accounting Standard and related standards from the beginning of the current interim consolidated accounting period. It states that the revisions concerning gains and losses on the sale of shares and other securities of subsidiaries between consolidated companies were applied retrospectively, but had no impact on the financial statements.