Application of the Revised Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company has applied the partial amendment 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 consolidated fiscal year. Financial position figures are compared with those for the end of the previous consolidated fiscal year after retrospective application.」
The company continues to state that the amendments to the accounting standards for tax effect accounting and related standards were applied from the beginning of the consolidated fiscal year, with comparisons made using figures after retrospective application. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current fiscal year, and financial position figures are compared with those at the end of the previous consolidated fiscal year after retrospective application.」
The company continues to state that the amendments to the accounting standards for tax effect accounting and related standards were applied from the beginning of the first quarter consolidated accounting period, with comparisons made using figures after retrospective application. - FY2019-Q1First statedAnnual report
「The company has applied the partial amendment 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 first quarter consolidated accounting period. Financial position figures are compared with those for the end of the previous consolidated fiscal year after retrospective application.」
The amendments to the accounting standards for tax effect accounting and related standards were applied from the beginning of the first quarter consolidated accounting period commencing 1 October 2018, and comparative financial position figures are presented after retrospective application.