Preparation for Applying Accounting Standards on Income Taxes, Presentation of Comprehensive Income, and Related Matters from the Fiscal Year Ending March 2025
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「We have applied the Accounting Standard for Income Taxes, Local Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and other standards from the beginning of the current interim consolidated accounting period.」
The amended standards and related guidance on current income taxes, the presentation of comprehensive income and tax effect accounting, which had been scheduled for application from the beginning of the fiscal year ending March 2025, were actually applied from the beginning of the current interim consolidated accounting period. It was stated that there was no impact, or no impact on the prior fiscal year's financial statements. - FY2024RestatedAnnual report
「Scheduled to be applied from the beginning of the fiscal year ending March 2025. The impact is being assessed as of the preparation of these consolidated financial statements.」
The application of accounting standards and related guidance on current income taxes, the presentation of comprehensive income and tax effect accounting from the beginning of the fiscal year ending March 2025 remained scheduled, with the impact still under assessment. - FY2023First statedAnnual report
「The Accounting Standard for Current Income 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 Guidance on the Application of Tax Effect Accounting (Implementation Guidance No. 28, 28 October 2022) are scheduled to be applied from the beginning of the fiscal year ending March 2025. The impact is being assessed as of the preparation of these consolidated financial statements.」
It was stated that new accounting standards and related guidance on current income taxes, the presentation of comprehensive income and tax effect accounting were scheduled to be applied from the beginning of the fiscal year ending March 2025, and that the impact was being assessed.