Transition from the Consolidated Taxation System to the Group Tax Sharing System
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2020: 6 of 26 companies on the "Worse" side.
37 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「Some subsidiaries of the Group have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the consolidated fiscal year. Accordingly, the accounting treatment and disclosures for corporate and local corporation taxes and tax-effect accounting are based on the Accounting and Disclosure Treatment When Applying the Group Tax Sharing System.」
Reconfirmed the transition by some subsidiaries to the group tax sharing system and the related tax and tax-effect accounting treatment. - FY2023-Q1First statedAnnual report
「Some subsidiaries of the Group have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosures for corporate and local corporation taxes and tax-effect accounting are based on the Accounting and Disclosure Treatment When Applying the Group Tax Sharing System.」
Some subsidiaries transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the current consolidated fiscal year, changing the related tax and tax-effect accounting treatment and disclosures.