Application of the Accounting Standards for Income Taxes and Tax Effect Accounting
First written in FY2025-H1. 1 of 3 entries say "Achieved", first in FY2025. Latest entry: FY2026.
- FY2026RestatedAnnual report
「The company has applied the Accounting Standard for Tax Effect Accounting for Income Taxes, Inhabitant Taxes and Business Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards from the beginning of the 65th fiscal year,」
The company continues to apply the accounting policy under which the 2022 revised accounting standards and other standards were applied from the beginning of the 65th fiscal year. - FY2025AchievedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The company applied the 2022 revised accounting standards and other standards from the beginning of the 65th fiscal year and implemented changes in accounting policies, including the transitional treatment. It states that there was no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period of fiscal year 65.」
The company applied the 2022 revised accounting standards and other standards from the beginning of the 65th fiscal year, which began on 1 April 2024. It applied the transitional treatment and states that the changes concerning the classification of income taxes had no impact on the interim consolidated financial statements.