Impact on Operating Results and Financial Position from New Accounting Standards and Tax Changes
First written in FY2020. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
The whole theme swung hardest in 2024: 2 of 12 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes in the risk of impacts on earnings and financial position arising from changes to accounting systems and tax regulations. - FY2020First statedAnnual report
「However, the introduction of or changes to unexpected accounting standards or tax systems could affect the group's operating results and financial position. In addition, revisions to tax laws and other regulations, or differences of interpretation with the tax authorities in tax filings, could result in a greater-than-expected tax burden for the group.」
The company has newly identified, as a major business risk, the impact on earnings and financial position from the introduction or amendment of accounting standards and tax systems and differences of interpretation with the tax authorities.