Application of Accounting Standards and Other Standards on Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc.
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 Income Taxes, Residents' Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022; hereinafter, the 2022 Revised Accounting Standard) and other standards from the beginning of the current consolidated fiscal year.」
The accounting standards and other guidance relating to income taxes and other taxes, first disclosed in FY2025-H1, have been applied from the beginning of the current consolidated fiscal year. The disclosure states that the change in accounting policy had no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「The Company has applied the Accounting Standard for Tax Effect Accounting, etc. (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”), including the Accounting Standard for Accounting for Income Taxes, Inhabitants’ Taxes and Enterprise Taxes, from the beginning of the current interim consolidated accounting period. For the revisions concerning the classification of income taxes and other taxes recognized, including taxation of other comprehensive income, the Company has followed the transitional treatment stipulated in the proviso to paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment stipulated in the proviso to paragraph 65-2(2) of the Guidance on the Application of the Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, dated 28 October 2022; hereinafter, the “2022 Revised Guidance”). The change in this accounting policy had no impact on the interim consolidated financial statements.」
The Company has applied the accounting standards and other guidance relating to income taxes and other taxes from the beginning of the current interim consolidated accounting period, in accordance with the transitional treatment. The disclosure states that the change in accounting policy had no impact on the interim consolidated financial statements.