Preparing for Adoption of the Tax Effect Accounting Standards
First written in FY2018. 1 of 3 entries say "Achieved", first in FY2019-Q1. Latest entry: FY2025-H1.
4 other companies' latest entry also says "Other".
- FY2025-H1Update on the adoption of related accounting standardsAnnual report
「The Accounting Standard for Income Taxes, the Accounting Standard for Presentation of Comprehensive Income and the Implementation Guidance on Accounting Standard for Tax Effect Accounting, issued as Accounting Standard No. 27, Accounting Standard No. 25 and Implementation Guidance No. 28, respectively, all dated 28 October 2022, have been applied from the beginning of the current interim consolidated accounting period. This has had no impact on the interim consolidated financial statements.」
税効果会計等に関連する会計基準・適用指針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。 - FY2019-Q1AchievedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
前年度に予定を記載していた税効果会計に係る基準等を、当第1四半期連結会計期間の期首から適用した。 - FY2018First statedAnnual report
「Scheduled adoption date for the Application Guidance on Accounting Standard for Tax Effect Accounting and related standards: adoption will begin at the start of the fiscal year ending December 2019.」
The company stated that it planned to adopt the application guidance for tax effect accounting from the fiscal year ending December 2019 and was assessing the impact at that time.