Accounting Standards Not Yet Applied Scheduled for Fiscal Years Ending March 2024 and March 2025
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
66 other companies' latest entry also says "Achieved".
- 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 company applied the accounting standards concerning corporate income taxes and related matters, which had been scheduled for application from the beginning of the fiscal year ending March 2025, from the beginning of the current interim consolidated accounting period. It states that there was no impact on the financial statements. - FY2024RestatedAnnual report
「The “Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes” and other standards will be applied from the beginning of the fiscal year ending March 2025.」
The company continues to disclose plans to apply the accounting standards concerning corporate income taxes and related matters from the beginning of the fiscal year ending March 2025, stating that the impact is under evaluation. - FY2023First statedAnnual report
「The “Accounting Treatment and Disclosure of Issuance and Holding of Electronically Recorded Transfer Securities and Other Rights” will be applied from the beginning of the fiscal year ending March 2024. The “Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes” and other standards will be applied from the beginning of the fiscal year ending March 2025.」
The company disclosed plans to apply the standards concerning electronically recorded transfer securities and other rights from the beginning of the fiscal year ending March 2024, and the standards concerning corporate income taxes, comprehensive income and tax-effect accounting from the beginning of the fiscal year ending March 2025.