Planned application in the fiscal year ending June 2025 of new standards for income taxes, comprehensive income and tax-effect accounting
First written in FY2023. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「We have applied the “Accounting Standard for Income Taxes, Inhabitants Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated accounting period.」
The revised standards for corporate income taxes, presentation of comprehensive income and tax-effect accounting, which had been scheduled for adoption from the beginning of the fiscal year ending June 2025, were actually adopted from the beginning of the current interim consolidated accounting period. The Company states that the change in accounting policy had no impact on the interim consolidated financial statements. - FY2023First statedAnnual report
「“Accounting Standard for Tax Effect Accounting for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022); “Accounting Standard for Presentation of Comprehensive Income” (Accounting Standard No. 25, 28 October 2022); “Implementation Guidance on the Accounting Standard for Tax Effect Accounting” (Accounting Standards Implementation Guidance No. 28, 28 October 2022)」
The revised standards for corporate income taxes, presentation of comprehensive income and tax-effect accounting were scheduled for adoption from the beginning of the fiscal year ending June 2025, with the impact still under assessment.