Application of standards for income taxes, presentation of comprehensive income and tax-effect accounting
First written in FY2025-H1. 1 of 2 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (Accounting Standard No. 25, 28 October 2022), and the Implementation Guidance on the Accounting Standard for Tax Effect Accounting (Implementation Guidance No. 28, 28 October 2022) have been applied from the beginning of the consolidated accounting year under review. These applications had no impact on the consolidated financial statements.」
The standards for income taxes, presentation of comprehensive income and tax-effect accounting continued to be applied on an annual basis, and it states that they had no impact on the financial statements. - FY2025-H1First statedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (Accounting Standard No. 25, 28 October 2022), and the Implementation Guidance on the Accounting Standard for Tax Effect Accounting (Implementation Guidance No. 28, 28 October 2022) have been applied from the beginning of the interim consolidated accounting period under review. These applications had no impact on the interim consolidated financial statements.」
Several accounting standards and related guidance were applied from the beginning of the interim consolidated accounting period under review. It states that they had no impact on the interim consolidated financial statements.