Planned Adoption of New Accounting Standards for Income Taxes and Leases
First written in FY2025. 1 of 3 entries say "Achieved", first in FY2026-H1. Latest entry: FY2026.
0 other companies' latest entry also says "Cited as achieved".
- FY2026Cited as achievedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The Company has disclosed that it applied the accounting standards for income taxes, which had been stated as already applied in the previous interim period, for the full fiscal year as well. The lease standards are scheduled to be applied from the beginning of the fiscal year ending February 2029. - FY2026-H1AchievedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The accounting standards for income taxes and related matters, which had been scheduled for application from the beginning of the fiscal year ending February 2026, were applied from the beginning of the current interim consolidated accounting period. The Company states that there was no impact on the interim consolidated financial statements. - FY2025First statedAnnual report
「The Accounting Standard for Current Income Taxes, Resident Taxes and Enterprise Taxes and other standards are scheduled to be applied from the beginning of the fiscal year ending February 2026.」
The accounting standards for income taxes and related matters are scheduled to be applied from the beginning of the fiscal year ending February 2026, and the accounting standards for leases and related matters from the beginning of the fiscal year ending February 2029. The amount of the impact is currently being assessed.