Scheduled Adoption of Accounting Standards for Income Taxes for the Fiscal Year Ending February 2026
First written in FY2025. 1 of 3 entries say "Achieved", first in FY2026-H1. Latest entry: 2026-05-01.
- 2026-05-01Cited as achievedGeneral Meetings of Shareholders
「The Accounting Standard for Current Income Taxes (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022) and other standards have been applied from the beginning of the current consolidated fiscal year. There is no impact on the consolidated financial statements.」
Reiterates the application from the beginning of the fiscal year ended February 2026 of accounting standards related to corporate income taxes and the absence of any impact on the consolidated financial statements. - FY2026-H1AchievedAnnual report
「The “Accounting Standard for Current Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.” (ASBJ Statement No. 27, 28 October 2022) and other standards have been applied from the beginning of the current interim consolidated accounting period. There is no impact on the interim consolidated financial statements.」
The accounting standards related to income taxes and other standards that had been scheduled for adoption from the beginning of the fiscal year ending February 2026 were applied from the beginning of the current interim consolidated accounting period, with no impact on the interim consolidated financial statements. - FY2025First statedAnnual report
「Scheduled adoption date for the “Accounting Standard for Current Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.” and other standards: to be applied from the beginning of the fiscal year ending February 2026.” “The impact of applying these accounting standards and related guidance on the consolidated financial statements is currently being assessed.」
The disclosure states for the first time that the accounting standards related to income taxes, the accounting standard for presentation of comprehensive income and the implementation guidance on tax-effect accounting are scheduled to be applied from the beginning of the fiscal year ending February 2026, with the impact currently under assessment.