Adoption of Revised Accounting Standards for Tax Effect Accounting
First written in FY2019-Q1. 5 of 6 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual 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 平成30年２月16日）等を第77期の期首から適用しており」
税効果会計に係る会計基準改正の適用および比較情報への反映を継続して開示している。 - 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 平成30年２月16日）等を第77期の期首から適用しており」
税効果会計に係る会計基準改正を第77期首から適用し、比較情報を適用後の指標としていることを継続して開示している。 - 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.」
税効果会計に係る会計基準改正を当連結会計年度の期首から適用したことと、比較情報を遡及適用後の指標としたことを継続して開示している。 - 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.」
税効果会計に係る会計基準等の改正を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことを継続して記載している。 - 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.」
税効果会計に係る会計基準等の改正を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことを継続して記載している。 - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has applied the revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation categories for deferred tax assets and liabilities.