Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q3. 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 partial revisions to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the current fiscal year. Accordingly, the figures for the previous fiscal year are indicators and other measures after retrospective application of those accounting standards and other relevant standards.」
The revisions to the accounting standards for tax-effect accounting and other relevant standards were applied from the beginning of the current fiscal year, and the prior-year figures are also presented as indicators after retrospective application. - FY2019-Q4RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The revisions to the accounting standards for tax-effect accounting and other relevant standards were applied from the beginning of the first quarter, and deferred tax assets continue to be presented under investments and other assets. - FY2019-Q3First statedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The revisions to the accounting standards for tax-effect accounting and other relevant standards were applied from the beginning of the first quarter, and the presentation classification of deferred tax assets was changed.