Token (1766) · InitiativeAchieved
Transition to the new implementation guidance on tax effect accounting
First written in FY2018. 1 of 2 entries say "Achieved", first in FY2019-Q1. Latest entry: FY2019-Q1.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Application of Tax Effect Accounting Standards and Implementation GuidanceA theme 40 companies write about · 0 as a headwind · 0 as a tailwind
13 other companies' latest entry also says "Achieved".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 40 companies compared. The sentences above are computed from all 40.Full recordFilings, disclosures and news, newest first
- FY2019-Q1AchievedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
平成31年4月期の期首からの適用予定としていた税効果会計に関する改正基準等を、当第1四半期連結会計期間から実際に適用した。 - FY2018First statedAnnual report
「「税効果会計にかかる会計基準の適用指針」等の適用予定日 平成31年４月期の期首から適用します。」
税効果会計に関する適用指針を平成31年4月期の期首から適用する予定で、連結財務諸表への影響額は評価中としている。