Adoption of Amendments to the Tax Effect Accounting Standard
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
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related guidance have been applied from the beginning of the current consolidated fiscal year,」
The company has applied the amendments to the tax-effect accounting standard from the beginning of the current consolidated fiscal year. - FY2019-Q3RestatedAnnual 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.」
The company applied the amendments to the tax-effect accounting standard from the beginning of the first quarter and continues to compare and analyze using figures after retrospective application. - 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.」
The company applied the amendments to the tax-effect accounting standard from the beginning of the first quarter and continues to compare and analyze financial position using figures after retrospective application. - FY2019-Q1First statedAnnual report
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the first quarter, and key management indicators for the first-quarter cumulative period and the previous consolidated fiscal year have been restated retrospectively after applying the standards.」
The company applied the partial amendments to the accounting standard for tax-effect accounting and related provisions from the beginning of the first quarter of the current consolidated fiscal year, and presents comparative figures after retrospective application.