Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual 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58期の期首から適用しており、第57期に係る主要な経営指標等については、当該会計基準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後数値による比較・表示を継続している。 - FY2019-Q2RestatedAnnual 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.」
税効果会計に係る基準改正等を第1四半期連結会計期間の期首から適用し、遡及適用後の数値で比較・分析する処理を継続して開示している。 - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the first quarter of the current consolidated fiscal year. The financial position is compared with and analysed against the previous consolidated fiscal year using figures after retrospective application of these accounting standards and related guidance.」
税効果会計に係る基準改正等を2019年1月1日から適用し、比較数値を遡及適用後の数値で表示している。