Application of Accounting Treatment and Disclosure Requirements for the Group Aggregation System
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2024-Q1. Latest entry: FY2024-Q1.
The whole theme swung hardest in 2025: 1 of 12 companies on the "Worse" side.
- FY2024-Q1AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the current consolidated fiscal year. Accordingly, accounting treatment and disclosures for corporate income taxes, local corporate taxes and tax-effect accounting are presented in accordance with the "Accounting Treatment and Disclosure Guidance When Applying the Group Tax Sharing System" (Practical Response Report No. 42, 12 August 2021; hereinafter, "Practical Response Report No. 42").」
The accounting treatment and disclosures for the group tax sharing system, which had been scheduled for adoption from the beginning of the fiscal year ending November 2023, were implemented from the first quarter of the current consolidated fiscal year. - FY2022First statedAnnual report
「The accounting treatment and disclosures under the "Accounting Treatment and Disclosure Guidance When Applying the Group Tax Sharing System" will be adopted from the beginning of the fiscal year ending November 2023.」
The accounting treatment and disclosure guidance for the group tax sharing system was scheduled to be adopted from the beginning of the fiscal year ending November 2023, and the amount of its impact was under evaluation.