Planned application in the fiscal year ending March 2025 of the accounting standards for income taxes, presentation of comprehensive income, and tax effect accounting
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「We have applied the Accounting Standard for Corporate Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, dated 28 October 2022; hereinafter the “2022 Revised Accounting Standard”) and related standards from the beginning of the interim consolidated accounting period under review. The change in accounting policy had no impact on the interim consolidated financial statements.」
The company began applying the revised standards relating to corporate taxes and tax-effect accounting, which had been scheduled for application from the beginning of the fiscal year ending March 2025, from the beginning of the current interim consolidated accounting period. It states that the change in accounting policy had no impact on the financial statements. - FY2024First statedAnnual report
「The Accounting Standard for Corporate Taxes, Resident Taxes and Enterprise Taxes, the Accounting Standard for Presentation of Comprehensive Income, and the Implementation Guidance on the Accounting Standard for Tax Effect Accounting are scheduled to be applied from the beginning of the fiscal year ending March 2025.」
The company has newly disclosed that the three accounting standards and related guidance are scheduled to be applied from the beginning of the fiscal year ending March 2025, and that their impact on the consolidated financial statements is still being assessed.