Future Application of Accounting Standards for Income Taxes, Comprehensive Income and Lease Accounting
First written in FY2025. 2 of 3 entries say "Advanced", first in FY2026-H1. Latest entry: FY2026.
4 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual 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 and related standards concerning income taxes that had been scheduled in the previous fiscal year for application from the fiscal year ending February 2026 were applied from the beginning of the current fiscal year. There was no impact on the financial statements. - FY2026-H1AdvancedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes, and Business Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The accounting standards and related standards concerning income taxes that had been scheduled for application from the fiscal year ending February 2026 were applied from the beginning of the current interim consolidated accounting period. There was no impact on the financial statements. - FY2025First statedAnnual report
「The Accounting Standard for Current Income Taxes, Inhabitant Taxes and Enterprise Taxes and related standards will be applied from the beginning of the fiscal year ending February 2026, while the Accounting Standard for Leases and related standards will be applied from the beginning of the fiscal year ending February 2029.」
The Company has disclosed plans to apply the new standards related to income taxes and comprehensive income from the fiscal year ending February 2026, and lease accounting standards and related standards from the fiscal year ending February 2029.