Planned adoption in the fiscal year ending February 2026 of accounting standards on income taxes, presentation of comprehensive income, etc.
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2026-H1. Latest entry: FY2026-H1.
- FY2026-H1AchievedAnnual report
「The “Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, etc.” (Accounting Standard No. 27, 28 October 2022), the “Accounting Standard for Presentation of Comprehensive Income” (Accounting Standard No. 25, 28 October 2022), and the “Implementation Guidance on Accounting Standard for Tax Effect Accounting” (Implementation Guidance No. 28, 28 October 2022) have been applied from the beginning of the current interim consolidated accounting period. There is no impact on the interim consolidated financial statements as a result.」
The three accounting standards and related guidance that had been scheduled in the previous fiscal year for application from the beginning of the fiscal year ending February 2026 were applied from the beginning of the current interim consolidated accounting period. - FY2024First statedAnnual report
「The “Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, etc.” … the “Accounting Standard for Presentation of Comprehensive Income” … and the “Implementation Guidance on Accounting Standard for Tax Effect Accounting” … are scheduled to be applied from the beginning of the fiscal year ending February 2026.」
The Company stated that three accounting standards and related guidance are scheduled to be applied from the beginning of the fiscal year ending February 2026 and that the amount of their impact on the consolidated financial statements is under evaluation.