Application of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
- FY2025AchievedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The accounting standard concerning income taxes, etc., which had been applied from the beginning of the interim consolidated accounting period, was applied from the beginning of the current consolidated fiscal year. The Company 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, Inhabitant Taxes and Enterprise Taxes, etc. (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”), as well as other standards, from the beginning of the current interim consolidated accounting period. Regarding the amendments concerning the classification of income taxes, etc. (taxation of other comprehensive income), we have followed the transitional treatment prescribed in the proviso to paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment prescribed in the proviso to paragraph 65-2(2) of the Guidance on Accounting Standard for Tax Effect Accounting (Accounting Standards Implementation Guidance No. 28, 28 October 2022; hereinafter, the “2022 Revised Implementation Guidance”). The application has had no impact on the interim consolidated financial statements.」
The Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc., was applied from the beginning of the current interim consolidated accounting period, and the accounting treatment was carried out in accordance with the transitional treatment. The Company states that there was no impact on the interim consolidated financial statements.