Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 5 of 6 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual 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）等を第69期の期首から適用しており、第68期に係る主要な経営指標等については、当該会計基準等を遡って適用した後の指標等となっております。」
税効果会計基準の一部改正を期首から適用した処理と、遡及適用後の指標開示が継続している。 - FY2020RestatedAnnual 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）等を第69期の期首から適用しており、第68期に係る主要な経営指標等については、当該会計基準等を遡って適用した後の指標等となっております。」
税効果会計に係る会計基準の一部改正を第69期の期首から適用した処理が継続して開示されている。 - FY2019RestatedAnnual report
「Effective from the beginning of the current consolidated fiscal year, the Company has applied the partial amendments to the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards, and has changed the presentation method so that deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計基準の一部改正を期首から適用し、繰延税金資産・負債の表示方法を変更した処理が継続している。 - FY2019-Q3RestatedAnnual report
「The company has applied the "Partial Amendments to 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 first quarter of the consolidated fiscal period, and presents deferred tax liabilities under non-current liabilities.」
税効果会計に係る会計基準の一部改正等を第1四半期連結会計期間の期首から適用する会計処理と表示が継続している。 - FY2019-Q2RestatedAnnual report
「The company has applied the "Partial Amendments to 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 first quarter of the consolidated fiscal period, and presents deferred tax liabilities under non-current liabilities.」
税効果会計に係る会計基準の一部改正等を第1四半期連結会計期間の期首から適用する会計処理と表示が継続している。 - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year, and deferred tax liabilities are presented under non-current liabilities.」
The Company applied the partial amendments to the accounting standard for tax-effect accounting and related standards from the beginning of the first quarter and presents deferred tax liabilities under non-current liabilities.