Preparation for the fiscal year ending August 2025 application of the Accounting Standard for Income Taxes and related standards
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise 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 interim consolidated accounting period.」
The company applied the accounting standard for income taxes and other standards, which had been scheduled for application from the beginning of the fiscal year ending August 2025, from the beginning of the current interim consolidated accounting period. It states that there was no impact on the financial statements. - FY2024RestatedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes, and other applicable standards, will be applied from the beginning of the fiscal year ending August 2025.」
The company continues to state that it plans to apply the accounting standard for income taxes and other standards from the beginning of the fiscal year ending August 2025. - FY2023First statedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes, and other applicable standards, will be applied from the beginning of the fiscal year ending August 2025.」
The company has disclosed for the first time that it plans to apply the accounting standard for income taxes and other standards, the accounting standard for the presentation of comprehensive income, and the implementation guidance on tax effect accounting from the beginning of the fiscal year ending August 2025.