Calculating Quarterly Tax Expense Using the Estimated Effective Tax Rate
First written in FY2023-Q2. 5 of 6 entries say "Restated". Latest entry: FY2026-H1.
81 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Income taxes are calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to income before income taxes for the fiscal year including the interim accounting period, and multiplying interim income before income taxes by the estimated effective tax rate.」
当中間会計期間を含む事業年度の見積実効税率を用いて中間税金費用を計算する会計処理を継続している。 - FY2024-Q3RestatedAnnual report
「Income taxes are calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to income before income taxes for the fiscal year including the third-quarter accounting period, and multiplying quarterly income before income taxes by the estimated effective tax rate.」
当事業年度の見積実効税率を用いて四半期税金費用を計算する会計処理を、第３四半期でも継続して開示している。 - FY2024-Q2RestatedAnnual report
「Income taxes are calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to income before income taxes for the fiscal year that includes the second quarter of the current fiscal year, and multiplying income before income taxes for the quarter by that estimated effective tax rate.」
当事業年度の見積実効税率を用いて四半期税金費用を計算する会計処理を、第２四半期でも継続して開示している。 - FY2024-Q1RestatedAnnual report
「Income taxes are calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the fiscal year that includes the current first-quarter accounting period, and multiplying quarterly profit before income taxes by the estimated effective tax rate.」
当事業年度の見積実効税率を用いて四半期税金費用を計算する会計処理を、第１四半期でも継続して開示している。 - FY2023-Q3RestatedAnnual report
「Income taxes are calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to income before income taxes for the fiscal year including the third-quarter accounting period, and multiplying quarterly income before income taxes by the estimated effective tax rate.」
当事業年度の見積実効税率を用いて四半期税金費用を計算する会計処理を、第３四半期でも継続して開示している。 - FY2023-Q2First statedAnnual report
「Income taxes are calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to income before income taxes for the fiscal year that includes the second quarter of the current fiscal year, and multiplying income before income taxes for the quarter by that estimated effective tax rate.」
四半期財務諸表の作成にあたり、当事業年度の見積実効税率を用いて税金費用を計算する特有の会計処理を開示している。