Adoption of partial amendments to the accounting standards for tax-effect accounting
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the fiscal year. For the analysis and comparison of financial position with the previous fiscal year, it uses figures after retrospective application of these accounting standards and others.」
It continues to state that the partial amendments to the accounting standards for tax-effect accounting and other standards have been applied, with comparisons and analysis based on figures after retrospective application. - FY2020-Q3RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter. For the analysis and comparison of financial position with the previous fiscal year, it uses figures after retrospective application of these accounting standards and others.」
The continued application from the beginning of the first quarter of the partial amendments to the accounting standards for tax-effect accounting and other standards is also stated in the third-quarter analysis of financial position. - FY2020-Q2RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter. For the analysis and comparison of financial position with the previous fiscal year, it uses figures after retrospective application of these accounting standards and others.」
The continued application from the beginning of the first quarter of the partial amendments to the accounting standards for tax-effect accounting and other standards is also stated in the second-quarter analysis. - FY2020-Q1First statedAnnual report
「We have applied the "Partial Amendments to the Accounting Standard for Tax Effect Accounting" (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter accounting period of the current fiscal year, and deferred tax assets are presented under investments and other assets.」
It states that, from the beginning of the first quarter, the company applied partial amendments to the accounting standards for tax-effect accounting and changed the presentation category for deferred tax assets.