Application of Standards Related to Tax-Effect Accounting for the Fiscal Year Ending March 2025
First written in FY2023. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
- FY2025-H1AchievedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The tax-effect accounting standards and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2025, were applied from the beginning of the interim consolidated accounting period. The company states that the change in accounting policy had no impact on the interim consolidated financial statements. - FY2024RestatedAnnual report
「(2) Scheduled application date The standard will be applied from the beginning of the fiscal year ending March 2025. (3) Impact of applying the accounting standard and other standards The impact on the consolidated financial statements of applying the Accounting Standard for Current Income Taxes and Business Taxes and other standards is currently being evaluated.」
The tax-effect accounting standards and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2025, and the impact remains under assessment. - FY2023First statedAnnual report
「・The impact on the consolidated financial statements of applying the Accounting Standard for Current Income Taxes and related standards is currently being assessed. (2) Scheduled application date The standards will be applied from the beginning of the fiscal year ending March 2025.」
The company stated for the first time that the accounting standards concerning the classification of tax expenses and related matters were scheduled to be applied from the beginning of the fiscal year ending March 2025, and that the impact was under assessment.