Plan to Apply the New Accounting Standards for the Fiscal Year Ending February 2026
First written in FY2024. 1 of 3 entries say "Restated". Latest entry: FY2026-H1.
66 other companies' latest entry also says "Achieved".
- FY2026-H1AchievedAnnual report
「We have applied the Accounting Standard for Corporate, Inhabitant and Enterprise Taxes, the Accounting Standard for Presentation of Comprehensive Income and the Guidance on the Accounting Standard for Tax-Effect Accounting from the beginning of the current interim consolidated fiscal period. The change in accounting policy has had no impact on the interim consolidated financial statements.」
The company adopted the new accounting standards and related guidance concerning income taxes, presentation of comprehensive income, and tax-effect accounting from the beginning of the current interim consolidated accounting period, rather than from the beginning of the fiscal year ending February 2026 as previously planned. It stated that there was no impact on the financial statements. - FY2025RestatedAnnual report
「Scheduled adoption date: The standards are scheduled to be adopted from the beginning of the fiscal year ending February 2026.」
The company continues to plan to adopt the new accounting standards and related guidance concerning income taxes, presentation of comprehensive income, and tax-effect accounting from the beginning of the fiscal year ending February 2026. - FY2024First statedAnnual report
「Scheduled adoption date: The standards are scheduled to be adopted from the beginning of the fiscal year ending February 2026.」
The company disclosed for the first time its plan to adopt new accounting standards and related guidance concerning income taxes, presentation of comprehensive income, and tax-effect accounting from the beginning of the fiscal year ending February 2026. The impact was still being assessed as of the preparation date.