Planned Application from the Fiscal Year Ending March 2025 of Accounting Standards for Income Taxes, Presentation of Comprehensive Income and Tax-Effect Accounting
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
- FY2025-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 revised standards relating to income taxes, presentation of comprehensive income and tax-effect accounting, which were scheduled for adoption according to the FY2024 annual report, were adopted from the beginning of the current interim consolidated accounting period. - FY2024First statedAnnual report
「“Accounting Standard for Tax Effect Accounting for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022); “Accounting Standard for Presentation of Comprehensive Income” (Accounting Standard No. 25, 28 October 2022); “Implementation Guidance on the Accounting Standard for Tax Effect Accounting” (Accounting Standards Implementation Guidance No. 28, 28 October 2022)」
The company planned to apply revised standards concerning corporate taxes, presentation of comprehensive income and tax effect accounting from the beginning of the fiscal year ending March 2025 and was assessing the impact.