Adoption of Amendments to the Tax-Effect Accounting Standards
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 1 of 11 companies on the "Worse" side.
3 other companies' latest entry also says "Other".
- FY2025-H1Applied the 2022 amended accounting standards and other standardsAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The company applied the 2022 amendments to accounting standards and related guidance concerning income taxes from the beginning of the current interim consolidated accounting period. It states that the change in accounting policy had no impact on the interim consolidated financial statements. - FY2019RestatedAnnual report
「The company applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, dated 16 February 2018) and related standards from the beginning of the consolidated fiscal year, changing the presentation of deferred tax assets to the investments and other assets category and deferred tax liabilities to the non-current liabilities category, and also changing the notes relating to tax effect accounting.」
The company also disclosed the application of amendments to the tax-effect accounting standards and the change in presentation classification for the full fiscal year. - FY2019-Q3RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose the application of amendments to the tax-effect accounting standards and other changes, as well as the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose the application of amendments to the tax-effect accounting standards and other changes, as well as the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We have applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has applied amendments to the tax-effect accounting standards and other changes since 1 April 2018, and changed the presentation classification of deferred tax assets and liabilities.