Application of New Standards on Income Taxes, Comprehensive Income, and Tax-Effect Accounting
First written in FY2024. 1 of 2 entries say "Achieved", first in FY2025-H1. Latest entry: FY2025-H1.
66 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「The Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, etc. (Accounting Standards Board of Japan Statement No. 27, 28 October 2022, hereinafter the "2022 Revised Accounting Standard") and related standards have been applied from the beginning of the current interim consolidated accounting period. For the amendments concerning the presentation of income 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 Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Guidance No. 28, 28 October 2022, hereinafter the "2022 Revised Guidance"). This has had no impact on the interim consolidated financial statements.」
The new standards concerning income taxes and tax-effect accounting, which had been scheduled for adoption in the previous fiscal year, were actually applied from the beginning of the current interim consolidated accounting period, with no impact on the financial statements. - FY2024First statedAnnual report
「The planned effective date for the Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, etc., and related standards is the beginning of the fiscal year ending March 2025.」
The planned adoption from the beginning of the fiscal year ending March 2025 of new accounting standards concerning income taxes, presentation of comprehensive income, and tax-effect accounting was recorded for the first time. The amount of the impact on the financial statements was stated to be under evaluation.