New accounting standards on income taxes and comprehensive income scheduled for adoption in 2025
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「The Company adopted the Accounting Standard for Corporate Income Taxes, Local Taxes and Enterprise Taxes and related standards from the beginning of the current interim consolidated accounting period.」
The 2022 amended accounting standards and other standards that had been scheduled for adoption through the previous fiscal year were adopted from the beginning of the current interim consolidated accounting period. They are stated to have had no impact on the financial statements. - FY2024RestatedAnnual report
「The Accounting Standard for Tax Effect Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes, the Accounting Standard for Presentation of Comprehensive Income and the Implementation Guidance on Accounting Standard for Tax Effect Accounting … are scheduled to be applied from the beginning of fiscal 2025.」
The planned adoption, from the beginning of the fiscal year ending March 2025, of several accounting standards relating to tax-effect accounting and comprehensive income continues to be disclosed. - FY2023First statedAnnual report
「The Accounting Standard for Tax Effect Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes, the Accounting Standard for Presentation of Comprehensive Income and the Implementation Guidance on Accounting Standard for Tax Effect Accounting … are scheduled to be applied from the beginning of fiscal 2025.」
The planned adoption, from the beginning of the fiscal year ending March 2025, of several accounting standards relating to tax-effect accounting and comprehensive income was disclosed for the first time.