Adoption of the accounting standard for income taxes
First written in FY2026-H1. 1 of 3 entries say "Restated". Latest entry: FY2026.
- FY2026AchievedAnnual report
「The “Accounting Standard for Presentation of Current Income Taxes, Resident Taxes and Business 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 consolidated fiscal year. The Company disclosed that the change in accounting policy had no effect on the consolidated financial statements.」
The company has disclosed that the accounting standards for income taxes, for which it had stated in the previous interim period that application would begin, were applied throughout the consolidated fiscal year under review, and that there was no impact on the financial statements. - 2026-04-15RestatedRevision of earnings forecasts
「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 company reiterates that it applied the accounting standard for income taxes and other related standards from the beginning of the current consolidated fiscal year and that the change in accounting policy had no impact on the consolidated financial statements. - FY2026-H1First statedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The company has newly disclosed that it applied the revised accounting standards and other guidance concerning the accounting classification of income taxes from the beginning of the interim consolidated accounting period under review. It states that there was no impact on the interim consolidated financial statements.