Adoption of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
- FY2025AchievedAnnual report
「The “Accounting Standard for Presentation of Current Income Taxes, Resident Taxes and Business 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 current consolidated fiscal year. The Company disclosed that the change in accounting policy had no effect on the consolidated financial statements.」
FY2025-H1に初出した2022年改正法人税等会計基準について、当年度期首からの適用を通期財務諸表で確認し、影響はないと開示している。 - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and other standards from the beginning of the current interim consolidated accounting period.」
The company applied the 2022 revised accounting standards for income taxes from the beginning of the interim consolidated accounting period. Although the revisions cover the presentation of income taxes and the tax treatment of sales of shares in subsidiaries, the company states that the change had no impact on the financial statements.