Future application of tax-effect accounting standards
First written in FY2018. 5 of 7 entries say "Restated". Latest entry: FY2024.
16 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「They will be applied from the beginning of the fiscal year ending March 2025.」
The Company continues to plan to apply the accounting standards and implementation guidance concerning income taxes and related matters from the beginning of the fiscal year ending March 2025. - FY2020-Q3RestatedAnnual report
「(Changes in accounting policies) Not applicable.」
There were no changes in accounting policies during the third quarter, and no new changes have been disclosed regarding the presentation of the accounting standards and other provisions for tax-effect accounting applied in prior fiscal years. - FY2019RestatedAnnual report
「The Company has applied 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 from the beginning 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.」
The presentation method adopted from the beginning of the current fiscal year following the application of the accounting standards and other provisions for tax-effect accounting continues to be disclosed. - FY2019-Q3RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The accounting standards and other provisions for tax-effect accounting applied from the beginning of the first quarter of the current consolidated fiscal year, as well as the presentation of deferred tax assets and liabilities, continue to be disclosed. - FY2019-Q2RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The accounting standards and other provisions for tax-effect accounting applied from the beginning of the previous quarter, as well as the presentation of deferred tax assets and liabilities, continue to be disclosed. - FY2019-Q1AchievedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The accounting standards and other provisions for tax-effect accounting that were scheduled to be applied from the beginning of the fiscal year ending March 2019 were actually applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2018First statedAnnual report
「It is scheduled to be applied from the beginning of the fiscal year ending March 2019.」
The Company plans to apply the accounting guidance and other provisions concerning tax-effect accounting from the beginning of the fiscal year ending March 2019, and is currently evaluating the impact on the consolidated financial statements.