Application of Revised Tax-Effect Accounting Standards and Changes in Deferred-Tax Presentation
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号 2021年６月17日。以下「時価算定会計基準適用指針」という。）を当連結会計年度の期首から適用し、時価算定会計基準適用指針第27-２項に定める経過的な取扱いに従って、時価算定会計基準適用指針が定める新たな会計方針を将来にわたって適用することといたしました。なお、当該会計基準適用指針の適用が連結財務諸表に与える影響はありません。」
時価算定会計基準適用指針の適用と、財務諸表への影響がないことが通期報告書でも確認されている。 - FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the consolidated fiscal year under review. Accordingly, the key management indicators and other information for the previous consolidated fiscal year have been presented after retrospective application of these accounting standards and related standards.」
税効果会計基準の改正適用と、比較情報への遡及適用が通期報告書でも確認される。 - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
第１四半期連結会計期間の期首から適用した税効果会計基準改正と表示区分変更が、第３四半期でも再掲されている。 - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
第１四半期連結会計期間の期首から適用した税効果会計基準改正と、繰延税金資産・負債の表示区分変更が第２四半期でも再掲されている。 - FY2019-Q1First statedAnnual report
「We have applied the partial revisions to the Accounting Standard for Tax Effect Accounting and 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, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax-effect accounting standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.