Adoption of Amendments to the Tax Effect Accounting Standard
First written in FY2019-Q1. 3 of 6 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
13 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「The Company has applied, from the beginning of the current interim consolidated accounting period, the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes, etc. (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 amended accounting standard”) and related standards.」
The accounting standards for income taxes and related standards, which were scheduled to be applied from the beginning of the fiscal year ending March 2025, were actually applied from the beginning of the current interim consolidated accounting period. The company disclosed that the change in accounting policy had no effect on the financial statements. - FY2023Scheduled for application in the fiscal year ending March 2025Annual report
「The “Accounting Standard for Current Income Taxes” and other applicable standards are scheduled to be applied from the beginning of the fiscal year ending March 2025.」
The company disclosed that it plans to apply new accounting standards, including those related to tax-effect accounting, from the beginning of the fiscal year ending March 2025, and is evaluating the amount of their impact. - FY2019RestatedAnnual report
「The Company applied from the beginning of the fiscal year the partial revisions to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018),」
The company disclosed for the full fiscal year that it applied partial amendments to the tax-effect accounting standards from the beginning of the current fiscal year and changed the presentation categories for deferred tax assets and liabilities. - 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), among other standards, from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose in the third quarter that it applied partial amendments to the tax-effect accounting standards from the beginning of the first quarter and changed the presentation categories for deferred tax assets and liabilities. - 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), among other standards, from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose in the second quarter that it applied partial amendments to the tax-effect accounting standards from the beginning of the first quarter and changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q1First statedAnnual 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), among other standards, 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 company applied partial amendments to the tax-effect accounting standards and changed the presentation categories for deferred tax assets and liabilities from the first quarter beginning 1 April 2018.