Application of Accounting Standards for Corporate Income Taxes and Other Taxes
First written in FY2025-H1. 1 of 2 entries say "Advanced", first in FY2025. Latest entry: FY2025.
- FY2025AdvancedAnnual report
「The company has applied the Accounting Standard for Current Income Taxes, Residents’ Taxes and Business Taxes, etc. (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Amended Accounting Standard”), and other standards from the beginning of the current consolidated fiscal year. It has also applied the Practical Solution on the Accounting Treatment and Disclosure of Corporate Income Taxes Related to the Global Minimum Tax System from the beginning of the current consolidated fiscal year.」
The company applied the accounting standard for corporate income taxes and other taxes on a full-year basis and also applied, from the beginning of the current fiscal year, the accounting treatment and disclosure requirements related to the global minimum tax system. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The company applied the accounting standards amended in 2022 and related standards from the beginning of the current interim consolidated fiscal period. It also applied the amendments concerning the sale of shares in subsidiaries between consolidated companies using the transitional treatment, but stated that there was no impact on the interim consolidated financial statements.