Application of Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
12 other companies' latest entry also says "Achieved".
- FY2025AchievedAnnual report
「The Company has applied the Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes and Other Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current consolidated fiscal year.」
2022年改正会計基準等を当連結会計年度の期首から適用した。会計方針変更による連結財務諸表への影響はないとしている。 - FY2019RestatedAnnual 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 2018年２月16日)等を当連結会計年度の期首から適用しており、財政状態の状況については、当該会計基準等を遡って適用した後の数値で前連結会計年度との比較・分析を行っております。」
税効果会計基準等の改正を当連結会計年度の期首から適用し、遡及適用後の数値で比較・分析している。 - FY2019-Q3RestatedAnnual report
「In addition, 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 have been applied from the beginning of the first quarter of the current consolidated fiscal year. The financial position is compared and analysed against the previous consolidated fiscal year using figures after retrospective application of those accounting standards and related guidance.」
税効果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、改正後の数値に基づき前連結会計年度との比較・分析を行っている。 - FY2019-Q2RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other amendments have been applied from the beginning of the first quarter of the consolidated fiscal year. Key management indicators and other information for the first six months of the previous consolidated fiscal year and the previous consolidated fiscal year have been restated retrospectively to reflect the application of these accounting standards and other requirements.」
税効果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、前年同期および前連結会計年度の主要指標を遡及適用後の数値としている。 - FY2019-Q1First statedAnnual report
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the first quarter, and key management indicators for the first-quarter cumulative period and the previous consolidated fiscal year have been restated retrospectively after applying the standards.」
税効果会計基準等の改正を当第１四半期連結会計期間の期首から適用し、前年同期および前連結会計年度の主要指標を遡及適用後の数値としている。繰延税金資産・負債の表示区分も変更している。