Adoption of revised tax-effect accounting standards and reclassification of deferred-tax items
First written in FY2019-Q1. 3 of 4 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
「「『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 平成30年２月16日）等を第101期の期首から適用しており、第100期に係る主要な経営指標等については、当該会計基準等を遡って適用した後の指標等となっております。」
税効果会計基準改正の適用と、前期主要指標への遡及適用を再掲している。 - FY2019-Q3RestatedAnnual 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 third quarter of the current fiscal year. Accordingly, the key management indicators for the cumulative third quarter of the previous fiscal year and the previous fiscal year are based on figures after retrospective application of the accounting standards and other relevant standards.」
税効果会計基準改正の適用と指標の遡及適用を再掲している。 - FY2019-Q2RestatedAnnual report
「From the beginning of the first-quarter accounting period, we applied the partial amendment to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other applicable standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計基準改正の適用と繰延税金項目の表示区分変更を再掲している。 - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied the revised tax-effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.