Planned application of the revised accounting standards for corporate income taxes, etc., in the fiscal year ending September 2025
First written in FY2024. 1 of 3 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025.
- FY2025RestatedAnnual report
「The Company has applied the "Accounting Standard for Current Income Taxes, Inhabitants’ Taxes and Enterprise 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" (Accounting Standard Implementation Guidance No. 28, 28 October 2022) from the beginning of the current consolidated fiscal year. There is no impact from this change in accounting policy on the consolidated financial statements.」
For the accounting standards relating to corporate income taxes, etc., whose adoption from the beginning of the previous interim period was disclosed, the Company confirmed their adoption and the absence of any impact in the annual consolidated financial statements as well. - FY2025-H1AchievedAnnual report
「The Company has applied the "Accounting Standard for Current Income Taxes, Inhabitants’ Taxes and Enterprise 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" (Accounting Standard Implementation Guidance No. 28, 28 October 2022) from the beginning of the current interim consolidated accounting period. There is no impact from this change in accounting policy on the interim consolidated financial statements.」
The Company adopted the accounting standards relating to corporate income taxes, etc., which had been scheduled for adoption from the beginning of the fiscal year ending September 2025, from the beginning of the current interim consolidated accounting period. The Company states that the change in accounting policy has no impact on the interim consolidated financial statements. - FY2024First statedAnnual report
「The standards will be adopted from the beginning of the fiscal year ending September 2025.」
The Company plans to adopt the accounting standards for corporate income taxes, inhabitants’ taxes and enterprise taxes, etc., from the beginning of the fiscal year ending September 2025, and is currently assessing the amount of the impact.