Application of Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q3. 3 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The 2022 Revised Accounting Standard and other applicable standards were applied from the beginning of the current fiscal year, and the company states that the change in accounting policy had no impact on the consolidated financial statements. - FY2025-H1Adoption of the 2022 Amendments to Accounting StandardsAnnual report
「We have applied the “Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and other standards from the beginning of the current interim consolidated accounting period.」
In addition to the previously revised standards for tax-effect accounting, the accounting standards revised in 2022 and other applicable standards were applied from the beginning of the current interim consolidated accounting period. The company states that the change in accounting policy had no impact on the interim consolidated financial statements. - FY2020RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), among other standards, has been applied from the beginning of the 46th fiscal year. Key management indicators and other data for the 45th fiscal year reflect the retrospective application of those accounting standards and other applicable standards.」
The company continues to disclose that the partial revision of the standards for tax-effect accounting was applied from the beginning of the 46th fiscal year. - FY2019RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) has been applied from the beginning of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets while deferred tax liabilities are presented under non-current liabilities.」
The partial revision of the standards for tax-effect accounting was applied from the beginning of the fiscal year, and the annual report confirms that the presentation categories for deferred tax assets and liabilities were changed. - FY2019-Q3First statedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The partial revision of the standards relating to tax-effect accounting, among other revisions, has been applied from the beginning of the first quarter of the consolidated fiscal year, and the presentation category for deferred tax assets has been changed.