Preparing for the application of revised standards on income taxes, comprehensive income and tax-effect accounting from the fiscal year ending March 2025
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「“Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes, etc.” (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the interim consolidated accounting period.” “There is no impact on the interim consolidated financial statements as a result.」
The revised standards and other guidance concerning income taxes, presentation of comprehensive income and tax effect accounting, which had been scheduled for application in FY2024, were actually applied from the beginning of the interim consolidated accounting period. There was no impact on the interim consolidated financial statements. - FY2024First statedAnnual report
「“Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes, etc.” (Accounting Standard No. 27, 28 October 2022); “Accounting Standard for Presentation of Comprehensive Income” (Accounting Standard No. 25, 28 October 2022); “Implementation Guidance on Accounting Standard for Tax Effect Accounting” (Implementation Guidance No. 28, 28 October 2022)” “These standards are scheduled to be applied from the beginning of the fiscal year ending March 2025.」
The Company plans to apply the revised standards and other guidance concerning income taxes, presentation of comprehensive income and tax effect accounting from the beginning of the fiscal year ending March 2025, and is assessing their impact on the consolidated financial statements.