Application of Revised Accounting Standards on Tax Effect Accounting and Related Matters for the Fiscal Year Ending March 2025
First written in FY2023. 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 accounting standards and other standards from 2022, which had been scheduled for application in FY2023, were applied from the beginning of the current interim consolidated accounting period. There was no impact on the interim consolidated financial statements from the change in accounting policy. - FY2023First statedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes, etc. (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 Accounting Standard for 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.」
It describes for the first time the planned application of the revised accounting standards concerning tax effects and other matters from the beginning of the fiscal year ending March 2025. The impact of application is stated to be under evaluation as of the date of preparation of the financial statements.