Planned application of accounting standards relating to income taxes in the fiscal year ending January 2026
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2026-H1. Latest entry: FY2026-H1.
- FY2026-H1AchievedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The company adopted the accounting standards related to income taxes, which had been scheduled for adoption from the beginning of the fiscal year ending January 2026 in the previous fiscal year, from the beginning of the current interim consolidated accounting period. There was no impact on the financial statements. - FY2024First statedAnnual report
「Scheduled date of adoption of the Accounting Standard for Tax Effect Accounting for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes and related standards: The standards will be adopted from the beginning of the fiscal year ending January 2026. … The impact of adopting the Accounting Standard for Tax Effect Accounting for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes and related standards on the consolidated financial statements is currently under assessment.」
The company plans to adopt the accounting standards and implementation guidance concerning the classification of tax expenses and other matters from the beginning of the fiscal year ending January 2026 and is assessing the impact on the financial statements.