Application of Accounting Standards for Income Taxes, etc.
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「The Accounting Standard for Tax Effect Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the current consolidated fiscal year. …The change in this accounting policy had no impact on the consolidated financial statements.」
The Company continued to apply the 2022 Revised Accounting Standard and other standards, whose introduction was described in the previous interim period, from the beginning of the current consolidated fiscal year, and explained that there was no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「The Accounting Standard for Tax Effect Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the current interim consolidated accounting period. …The change in this accounting policy had no impact on the interim consolidated financial statements.」
The 2022 Revised Accounting Standard and related revised implementation guidance concerning the presentation of income taxes, inhabitant taxes and enterprise taxes were applied from the beginning of the current interim consolidated accounting period. The Company explained that the transitional treatment was applied and that there was no impact on the financial statements.