Adoption of the accounting standards for income taxes
First written in FY2025-H1. 2 of 3 entries say "Restated". Latest entry: FY2026.
- FY2026.Annual report
「We have applied the Accounting Standard for Income Taxes, Residents' Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022; hereinafter, the 2022 Revised Accounting Standard) and other standards from the beginning of the current consolidated fiscal year.」
The annual report continued to state that the Accounting Standard for Tax Effect Accounting and related standards had been applied. - FY2025.Annual report
「We have applied the Accounting Standard for Income Taxes, Residents' Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022; hereinafter, the 2022 Revised Accounting Standard) and other standards from the beginning of the current consolidated fiscal year.」
The application of the Accounting Standard for Tax Effect Accounting and related standards was also confirmed in the annual report, which stated that the change in accounting policy had no impact on the financial statements for the current fiscal year. - FY2025-H1.Annual report
「We have applied the “Accounting Standard for Current Taxes” (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period under review.」
The Company applied the Accounting Standard for Tax Effect Accounting and related standards from 1 April 2024. The amendments concerning the deferral for tax purposes of gains and losses on sales accompanying the sale of shares in subsidiaries between consolidated companies were applied retrospectively, and the Company stated that they had no impact on the financial statements.