Planned 2026 adoption of new standards on income taxes, presentation of comprehensive income, and tax-effect accounting
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2026-H1. Latest entry: FY2026-H1.
66 other companies' latest entry also says "Achieved".
- FY2026-H1AchievedAnnual report
「The Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, etc. (Accounting Standard No. 27, 28 October 2022, hereinafter the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the current interim consolidated accounting period. The amendments concerning the classification of income taxes, including taxes on other comprehensive income, are being applied in accordance with the transitional treatment prescribed in the proviso to paragraph 20-3 of the 2022 Revised Accounting Standard and the transitional treatment prescribed in the proviso to paragraph 65-2(2) of the Implementation Guidance for Accounting Standard for Tax Effect Accounting (Implementation Guidance No. 28, 28 October 2022, hereinafter the “2022 Revised Implementation Guidance”). The change in accounting policy had no impact on the interim consolidated financial statements.」
The new standards on income taxes, tax-effect accounting and related matters, which had been scheduled for application from the beginning of the fiscal year ending January 2026 in FY2024, were actually applied from the beginning of the current interim consolidated accounting period. The standards had no impact on the interim consolidated financial statements. - FY2024First statedAnnual report
「Scheduled application date for the Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, etc. The standards will be applied from the beginning of the fiscal year ending January 2026. The impact of applying the Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, etc. on the consolidated financial statements is currently being assessed.」
The 2022 standards on income taxes, presentation of comprehensive income and tax-effect accounting are scheduled to be applied from the beginning of the fiscal year ending January 2026, and the impact on the consolidated financial statements is being assessed.