Scheduled application in the fiscal year ending March 2025 of accounting standards for income taxes, the presentation of comprehensive income and related matters
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual 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 accounting standards and other guidance revised in 2022, which had been scheduled for adoption from the beginning of the fiscal year ending March 2025, were adopted from the beginning of the current interim consolidated accounting period. The change in accounting policy had no impact on the financial statements. - FY2024RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2025.」
The company continued to state that the new accounting standards and other guidance concerning current taxes, presentation of comprehensive income and tax effect accounting would be adopted from the beginning of the fiscal year ending March 2025. - FY2023First statedAnnual report
「・“Accounting Standard for Current Taxes” (Accounting Standard No. 27, 28 October 2022) ・“Accounting Standard for Presentation of Comprehensive Income” (Accounting Standard No. 25, 28 October 2022) ・“Implementation Guidance on Accounting Standard for Tax Effect Accounting” (Implementation Guidance No. 28, 28 October 2022) (2) Scheduled date of adoption The standards are scheduled to be adopted from the beginning of the fiscal year ending March 2025.」
The company disclosed for the first time that new accounting standards and other guidance concerning current taxes, presentation of comprehensive income and tax effect accounting were scheduled to be adopted from the beginning of the fiscal year ending March 2025. The impact is under evaluation.