Adoption 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, Resident Taxes and Enterprise Taxes, etc. (Accounting Standards Board of Japan Statement No. 27, 28 October 2022, hereinafter the “2022 Revised Accounting Standard”), the Implementation Guidance on Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Guidance No. 28, 28 October 2022, hereinafter the “2022 Revised Implementation Guidance”), and other standards from the beginning of the consolidated accounting year.」
The filing states that the accounting standards for income taxes, etc., described as having been introduced in FY2025-H1, were applied from the beginning of the consolidated accounting year. There was no impact on the consolidated financial statements from the change in accounting policy. - FY2025-H1First statedAnnual report
「The “Accounting Standard for Corporate Tax, Inhabitant Tax and Enterprise Tax” (ASBJ Statement No. 27, 28 October 2022) and related standards have been applied from the beginning of the current interim consolidated accounting period.」
The filing states that the revised accounting standards concerning the classification of income taxes and other matters were applied from the beginning of the interim consolidated accounting period, with no impact on the interim consolidated financial statements from the change in accounting policy.