Application of Accounting Standards and Related Guidance on Income Taxes and the Presentation of Comprehensive Income
First written in FY2026-H1. 1 of 3 entries say "Restated". Latest entry: FY2026.
- FY2026AchievedAnnual report
「The company has applied the Accounting Standard for Tax Effect Accounting for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (Accounting Standard No. 25, 28 October 2022), and the Implementation Guidance on Accounting Standard for Tax Effect Accounting (Accounting Standard Implementation Guidance No. 28, 28 October 2022) from the beginning of the current consolidated fiscal year. There was no impact on the consolidated financial statements.」
The company has continued to apply, for the full fiscal year, the standards concerning income taxes, presentation of comprehensive income and tax-effect accounting that it began applying in the previous interim period. - 2026-03-31RestatedGeneral Meetings of Shareholders
「The Accounting Standard for Corporate Income Taxes, Resident Taxes and Enterprise Taxes, etc. (ASBJ Statement No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (ASBJ Statement No. 25, 28 October 2022), and the Implementation Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) have been applied from the beginning of the current consolidated fiscal year.」
The company reconfirmed the application from the beginning of the fiscal year of standards relating to corporate income taxes, presentation of comprehensive income and tax-effect accounting. - FY2026-H1First statedAnnual report
「The company has applied the Accounting Standard for Tax Effect Accounting for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (Accounting Standard No. 25, 28 October 2022), and the Implementation Guidance on Accounting Standard for Tax Effect Accounting (Accounting Standard Implementation Guidance No. 28, 28 October 2022) from the beginning of the current interim consolidated accounting period. There was no impact on the interim consolidated financial statements.」
The company applied the standards concerning income taxes, presentation of comprehensive income and tax-effect accounting from the beginning of the interim period and stated that there was no impact on the financial statements.