Nissan Securities Group (8705) · PolicyAchieved
Application of Accounting Standards for Income Taxes and Related Standards
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
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- FY2025AchievedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes, and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
The accounting standards and related guidance for income taxes, whose introduction was reported in the previous interim period, were applied from the beginning of the current consolidated fiscal year. The company states that the change in accounting policy had no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and other standards from the beginning of the current interim consolidated accounting period.」
The amended accounting standards and related guidance concerning the classification of income taxes and the tax treatment of sales of shares in subsidiaries between consolidated companies were applied from the beginning of the interim consolidated accounting period. The company states that the change in accounting policy had no impact on the interim consolidated financial statements.