Application of Accounting Standards for Income Taxes
First written in FY2025-H1. 2 of 3 entries say "Restated". Latest entry: FY2026.
- FY2026RestatedAnnual report
「The company has applied the “Accounting Standard for Accounting for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.” (Accounting Standards Board of Japan Statement No. 27, 28 October 2022, hereinafter the “2022 Amended Accounting Standard”) and other standards from the beginning of the 76th fiscal period. Accordingly, the key management indicators and other information for the 75th fiscal period reflect the retrospective application of those accounting standards and other standards.」
The company continues to disclose its accounting policy of applying the 2022 Amended Accounting Standard and other standards from the beginning of the 76th fiscal period. - FY2025RestatedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
Following FY2025-H1, the company applied the 2022 amended accounting standards and other standards from the beginning of the current consolidated fiscal year and states that there was no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Residents’ Taxes and Enterprise Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022) and other standards from the beginning of the current interim consolidated accounting period.」
The 2022 Revised Accounting Standard and related standards were adopted from the beginning of the interim consolidated accounting period, with no impact on the interim consolidated financial statements from the change in accounting policy.