Application of Accounting Standards for Income Taxes and Related Standards
First written in FY2025-H1. 1 of 2 entries say "Advanced", first in FY2025. Latest entry: FY2025.
- FY2025AdvancedAnnual report
「We have applied the Accounting Standard for Tax Effect Accounting for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022; hereinafter, the “2022 amended accounting standard”) and other standards from the beginning of the current consolidated fiscal year. ... The change in accounting policy had no impact on the consolidated financial statements.」
The 2022 amended accounting standards and other standards introduced at the interim stage were applied for the full fiscal year, and were stated to have 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 (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The 2022 amended accounting standards and other standards were applied from the beginning of the current interim consolidated accounting period. The amendments concerning the classification of corporate income taxes and other taxes, as well as those concerning the accounting treatment of gains and losses on the sale of shares in subsidiaries between consolidated companies, were applied, but were stated to have no impact on the interim consolidated financial statements.