Planned Adoption of the Accounting Standard for the Presentation of Income Taxes
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「We applied the “Accounting Standard for Tax Effect Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes” (Accounting Standards Board of Japan Statement No. 27, 28 October 2022) and other standards from the beginning of the interim consolidated accounting period. Income taxes, inhabitant taxes and enterprise taxes on income for the current consolidated fiscal year will be recognized separately in profit or loss, shareholders' equity or other comprehensive income according to the transactions or other sources giving rise to them. There was no impact on the interim consolidated financial statements as a result.」
The accounting standard on the presentation of income taxes, which had been scheduled in the previous fiscal year for application from the beginning of the fiscal year ending March 2025, was applied from the beginning of the interim consolidated accounting period. It was stated that there was no impact on the financial statements. - FY2024First statedAnnual report
「We will apply the “Accounting Standard for Tax Effect Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes” (Accounting Standards Board of Japan Statement No. 27, 28 October 2022) from the beginning of the fiscal year ending March 2025. The impact is currently being assessed.」
A new accounting standard on the presentation of income taxes when tax is imposed on other comprehensive income was scheduled to be applied from the beginning of the fiscal year ending March 2025.