Accounting standards for income taxes, comprehensive income and tax-effect accounting scheduled for adoption in 2025
First written in FY2022. 2 of 4 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual 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 revised standards and related guidance concerning income taxes, presentation of comprehensive income and tax-effect accounting continue to be applied. - FY2025-H1AchievedAnnual 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 revised standards and related guidance concerning income taxes, presentation of comprehensive income and tax-effect accounting, which had been scheduled for application from the beginning of the fiscal year ending December 2025, began to be applied from the beginning of the current interim consolidated fiscal period. It is stated that there is no impact. - FY2024RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending December 2025. The amount of the impact is currently being assessed.」
The disclosure continues to state that the revised standards and related guidance concerning income taxes, presentation of comprehensive income and tax-effect accounting are scheduled to be applied from the beginning of the fiscal year ending December 2025. - FY2022First statedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending December 2025. The amount of the impact is currently being assessed.」
It is stated that the revised standards and related guidance concerning income taxes, presentation of comprehensive income and tax-effect accounting are scheduled to be applied from the beginning of the fiscal year ending December 2025.