Planned application of the Accounting Standard for Current Income Taxes in the fiscal year ending February 2026
First written in FY2025. 2 of 3 entries say "Achieved", first in FY2026-H1. Latest entry: 2026-05-01.
- 2026-05-01AchievedGeneral Meetings of Shareholders
「The Accounting Standard for Accounting for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes and related standards have been applied from the beginning of the consolidated fiscal year. There was no impact on the consolidated financial statements.」
The notes to the consolidated financial statements also confirm that the accounting standards concerning corporate income taxes and related matters were applied from the beginning of the consolidated fiscal year. - FY2026-H1AchievedAnnual report
「The Company has adopted the “Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes” (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) from the beginning of the current interim consolidated accounting period. The adoption has no impact on the interim consolidated financial statements.」
The Company adopted the accounting standards concerning corporate income taxes and related matters, which had been scheduled for adoption in FY2025, from the beginning of the current interim consolidated accounting period. It states that there is no impact on the interim consolidated financial statements. - FY2025First statedAnnual report
「Scheduled adoption date for the Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes, etc. The standards will be adopted from the beginning of the fiscal year ending February 2026.」
The Company discloses for the first time that it plans to adopt accounting standards concerning the presentation of tax expenses and related matters from the beginning of the fiscal year ending February 2026. The impact is under assessment.