Application of Accounting Standards for Income Taxes
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
- FY2025AchievedAnnual report
「The company has applied the Accounting Standard for Taxation of Corporate Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards from the beginning of the current consolidated fiscal year.」
The company has confirmed that it continues to apply the accounting standards and other guidance concerning corporate taxes and other taxes, whose application from the beginning of the previous interim period it had disclosed. There is no impact on the consolidated financial statements. - FY2025-H1First statedAnnual report
「The company has applied the Accounting Standard for Taxation of Corporate Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards from the beginning of the current interim consolidated accounting period. For the revisions concerning the presentation of corporate taxes and other taxes, including taxes on other comprehensive income, the company follows 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 Guidance on Applying the Accounting Standard for Tax Effect Accounting (Guidance No. 28, 28 October 2022; hereinafter, the “2022 Revised Guidance”). These changes had no impact on the interim consolidated financial statements.」
The company has newly disclosed that it applied the revised accounting standards and other guidance concerning the presentation of corporate taxes and other taxes from the beginning of the current interim consolidated accounting period.