Adoption of the Accounting Standard 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, Resident Taxes and Business 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 Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) have been applied from the beginning of the consolidated fiscal year.」
The 2022 revised standards relating to income taxes, the presentation of comprehensive income and tax-effect accounting were applied from the beginning of the consolidated fiscal year. The Company states that their application had no impact on the consolidated financial statements. - FY2026-H1First statedAnnual report
「The Company has applied, from the beginning of the interim consolidated accounting period, the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”), the Accounting Standard for Presentation of Comprehensive Income (ASBJ Statement No. 25, 28 October 2022), and the Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022; hereinafter, the “2022 Revised Guidance”).」
The 2022 revised standards relating to income taxes, the presentation of comprehensive income and tax-effect accounting were applied from the beginning of the interim consolidated accounting period. The Company states that the change in accounting policy had no impact on the interim consolidated financial statements.