Future Response to the Tax Effect Accounting Standards and Lease Accounting Standard
First written in FY2024. . Latest entry: FY2025.
0 other companies' latest entry also says "Other".
- FY2025Restatement of the commencement of application of the tax-effect accounting standards and the planned future application of the lease accounting standardsAnnual report
「The Group has applied the Accounting Standard for Current Income Taxes and related standards from the beginning of the current consolidated fiscal year. This had no impact on the consolidated financial statements.」
The tax-effect accounting standards and other related standards previously described as future measures began to be applied from the beginning of the current fiscal year. The lease accounting standards and other related standards are scheduled to be applied from the beginning of the fiscal year ending October 2028, and the company is assessing their impact. - FY2025-H1This document does not mention the commencement of application of the tax-effect accounting standards or the future application of the lease accounting standards.Annual report
「The company has applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022), the Accounting Standard for Presentation of Comprehensive Income (ASBJ Statement No. 25, 28 October 2022) and the Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 28 October 2022) from the beginning of the current interim consolidated accounting period. There was no impact on the interim consolidated financial statements.」
The tax-effect accounting standards and other related standards previously described as future measures began to be applied from the beginning of the interim period. The planned application of the lease accounting standards is not described in this filing. - FY2024First statedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes and other related standards will be applied from the beginning of the fiscal year ending October 2025. The Accounting Standard for Lease Transactions and other related standards will be applied from the beginning of the fiscal year ending October 2028.」
For the first time, the company states that it plans to apply the new tax-effect accounting standards and lease accounting standards from the fiscal years ending October 2025 and October 2028, respectively, and is assessing their impact on the financial statements.