Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the 33rd fiscal year,」
The Company continues to disclose that it applied the revisions to the tax-effect accounting standards and related requirements and changed the presentation classifications for deferred tax assets and liabilities. - FY2019RestatedAnnual report
「The company has applied the "Accounting Standard for Current Income Taxes" (ASBJ Statement No. 27, 28 October 2022) and other standards from the beginning of the 87th interim consolidated fiscal year. Key management indicators and other information for the 86th interim consolidated fiscal year and the 86th consolidated fiscal year reflect the retrospective application of these accounting standards and related guidance.」
The Company continues to disclose that it applied the revisions to the tax-effect accounting standards and related requirements from the beginning of the fiscal year and changed the presentation classifications for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The Company has 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised accounting standards for tax-effect accounting and the change in presentation classifications applied from the beginning of the first quarter of the fiscal year have continued to be applied. - FY2019-Q2RestatedAnnual report
「The Company has 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised accounting standards for tax-effect accounting and the change in presentation classifications applied from the beginning of the first quarter of the fiscal year have continued to be applied. - 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 amendments to the accounting standards and related guidance on tax-effect accounting were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classification of deferred tax assets and liabilities was changed.