Preparation for New Accounting Standards on Income Taxes and Leases
First written in FY2025. 1 of 3 entries say "Advanced", first in FY2026-H1. Latest entry: FY2026.
6 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The accounting standards for income taxes and related matters, which had been scheduled for adoption in the previous fiscal year, were applied from the beginning of the current consolidated fiscal year. The company stated that there was no impact on the financial statements. - FY2026-H1AdvancedAnnual report
「The Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and other standards have been applied from the beginning of the interim period of the consolidated fiscal year.」
The accounting standards for income taxes and related matters, which had been scheduled for adoption in FY2025, were applied from the beginning of the current interim consolidated accounting period. The company stated that the change in accounting policy had no impact on the interim consolidated financial statements. - FY2025First statedAnnual report
「The “Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes, etc.” and related standards are scheduled to be applied from the beginning of the fiscal year ending February 2026. The “Accounting Standard for Lease Transactions” and the “Guidance on Accounting Standard for Lease Transactions,” among others, are scheduled to be applied from the beginning of the fiscal year ending February 2029.」
The company disclosed plans to apply the accounting standards for income taxes and related matters from the beginning of the fiscal year ending February 2026 and the lease accounting standards from the beginning of the fiscal year ending February 2029. The impact was stated to be under evaluation as of the current date.