Planned adoption in the fiscal year ending March 2025 of accounting standards on tax-effect accounting and related matters
First written in FY2023. 1 of 2 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「(2) Scheduled date of application Scheduled to be applied from the beginning of the fiscal year ending March 2025. (3) Impact of applying the accounting standards, etc. The amount of the impact is under assessment as of the preparation of the consolidated financial statements for the current period.」
The revised accounting standards relating to tax-effect accounting, etc. are scheduled to be applied from the beginning of the fiscal year ending March 2025, and the amount of the impact remains under assessment. - FY2023First statedAnnual report
「・Accounting Standard for Income Taxes, Resident Taxes and Business Taxes, etc. (ASBJ Statement No. 27, 28 October 2022) ・Accounting Standard for Presentation of Comprehensive Income (ASBJ Statement No. 25, 28 October 2022) ・Implementation Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) (2) Scheduled date of application Scheduled to be applied from the beginning of the fiscal year ending March 2025.」
The first disclosure was made of the unadopted accounting standards relating to revised standards for income taxes, presentation of comprehensive income and tax-effect accounting, scheduled to be applied from the beginning of the fiscal year ending March 2025. The amount of the impact is under assessment.