Adoption of the Revised Accounting Standard for Tax Effect Accounting and Changes in Presentation
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号 2018年２月16日）等を当事業年度の期首から適用しており、当該会計基準等を遡って適用した後の数値で前事業年度との比較・分析を行っております。」
税効果会計基準等の改正を当事業年度の期首から適用し、遡及適用後の数値で比較・分析する方針を再掲している。 - FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
FY2019-Q1から適用した税効果会計基準等の改正と、繰延税金資産・負債の表示区分変更を再掲している。 - FY2019-Q2RestatedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
FY2019-Q1から適用した税効果会計基準等の改正と、繰延税金資産・負債の表示区分変更を再掲している。 - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February Heisei 30) and other relevant standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
平成30年2月16日付の税効果会計基準等の改正を当第1四半期会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更した。